The institutionalization of management control systems in a family firm

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2020-09-21 DOI:10.1108/QRAM-12-2019-0128

Marcelo S. Pagliarussi, M. A. Leme

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引用次数: 10

Abstract

Purpose - This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms. Design/methodology/approach - A case study was conducted in a family business group that underwent a process of adoption and transformation of its management control system. Findings - The results indicate that several non-family managers, besides the controller, played crucial roles in harmonizing the logic of a generalized practice (quality control management) with the existing rationalities of the family firm. The authors also observed that the ISO 9001/quality control management logic together with the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than the family identity have laid the groundwork for the formalization of the business group’s management controls. Practical implications - This study shows that quality control management is an accessible source of guidance for the formalization of managerial activities within an organization. Originality/value - This paper contributes to the literature by clarifying the role performed by non-family managers during the formalization of management control in family firms. It also shows how the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than family identity can influence the way control is exercised within family firms.

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家族企业管理控制制度的制度化

目的:本研究旨在了解家族价值观、家族管理者和非家族管理者如何影响家族企业管理控制系统的制度化。设计/方法/方法-在一个家族企业集团中进行了案例研究，该家族企业集团正在采用和改造其管理控制系统。研究发现-结果表明，除了控制人之外，几位非家族管理者在协调广义实践(质量控制管理)的逻辑与家族企业现有的合理性方面发挥了关键作用。作者还观察到，ISO 9001/质量控制管理逻辑与专业精神、精英管理和强调企业身份而不是家族身份的家族价值观一起，为企业集团管理控制的正规化奠定了基础。实际意义-本研究表明，质量控制管理是组织内管理活动形式化的可访问的指导来源。原创性/价值——本文通过澄清非家族管理者在家族企业管理控制正规化过程中所扮演的角色，对文献做出了贡献。它还表明，专业精神、精英管理和强调企业身份而非家族身份的家族价值观，会如何影响家族企业内部的控制权行使方式。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics