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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/21997

Title: Revising the traditional contingency perspective on the choice of management control systems in a family business context
Authors: Helsen, Zoë
Lybaert, Nadine
Orens, Raf
Steijvers, Tensie
Dekker, Julie
Issue Date: 2016
Citation: EURAM, Paris, 1-4 June 2016
Abstract: The determinants of the choice of management control systems (MCS) have been explored in an extensive body of research. The primary perspective that has been employed is the contingency theory. This theory, however, cannot fully explain all the observed differences between organizations. Upper echelons theory can be integrated into a contingency-based research framework, arguing that a firm’s choice of MCS does not only depend on the contingencies it faces, but also on how managers interpret and react upon these contingencies. We argue that the relationship between the need for formal MCS and the use of these controls will be moderated by the level of trust the CEO places in his managers and the degree to which he/she wants to avoid conflict with them. Moreover, we argue that the level of trust and the level of conflict avoidance positively impact the use of social controls.
URI: http://hdl.handle.net/1942/21997
Category: C2
Type: Conference Material
Appears in Collections: Research publications

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