Bundling management control innovations: A field study of organisational experimenting with total quality management and the balanced scorecard

Purpose - The purpose of the paper is to examine how organisational experimenting with total quality management (TQM) and the balanced scorecard affects the bundling of design characteristics associated with these innovations in a Swedish central government agency. Design/methodology/approach - The paper adopts an exploratory, longitudinal case study approach which builds on and extends the management fad and fashion literature. Findings - While both innovations encountered considerable implementation problems, they continued to exercise a lingering influence on the “new” performance management system emerging in the focal organisation. The original adoption of the two innovations can be explained from a traditional management fashion perspective. However, the subsequent development of performance management features a more complex mix of explanatory factors and highlights how the bundling phenomenon is entangled with managerial learning processes. This resulted in a less linear trajectory of change than that predicted by prior research on the notion of bundling. Research implications - The paper contributes to the literature on management fads and fashions by refining its conception of the role of managers of adopting organisations and organisational adoption, implementation and rejection of innovations. Originality/value - The paper constitutes a first attempt to examine in greater detail how organisational experimenting with contemporary management control innovations affects the process of bundling in an individual organisation.

[1]  C. Medlin,et al.  Case Study Research , 2012 .

[2]  Sven Modell,et al.  Customer Orientation and Management Control in the Public Sector: A Garbage Can Analysis , 2011 .

[3]  S. Clegg,et al.  Using Foucault to make strategy , 2010 .

[4]  Stewart Clegg,et al.  Re-framing strategy: power, politics and accounting , 2010 .

[5]  Alan D. Lowe,et al.  Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication Company , 2010 .

[6]  Sven Modell Institutional Research on Performance Measurement and Management in the Public Sector Accounting Literature: A Review and Assessment , 2009 .

[7]  T. Johansson Explaining the Utilization of Relative Performance Evaluation in Local Government: A Multi-Theoretical Study Using Data from Sweden , 2009 .

[8]  R. Chenhall Accounting for the horizontal organization: A review essay , 2008 .

[9]  Sven Modell,et al.  A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government , 2007 .

[10]  Sven Modell,et al.  Outcome-Based Performance Management: Experiences from Swedish Central Government , 2007 .

[11]  Paul Andon,et al.  Accounting Change as Relational Drifting: A Field Study of Experiments with Performance Measurement , 2007 .

[12]  Hélène Giroux,et al.  It was Such a Handy Term: Management Fashions and Pragmatic Ambiguity , 2006 .

[13]  Hanne Nørreklit,et al.  US ‘Fair Contract’ Based Performance Management Models in a Danish Environment , 2006 .

[14]  Lee D. Parker,et al.  Fads, stereotypes and management gurus: Fayol and Follett today , 2005 .

[15]  D. Northcott,et al.  The Balanced Scorecard in New Zealand Health Sector Performance Management: Dissemination to Diffusion , 2005 .

[16]  Mary A. Malina,et al.  A multi-method approach to building causal performance maps from expert knowledge , 2005 .

[17]  Sven Modell,et al.  Triangulation between case study and survey methods in management accounting research: An assessment of validity implications , 2005 .

[18]  Christian Ax,et al.  Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden , 2005 .

[19]  Chris Carter,et al.  The Scripting of Total Quality Management within its Organizational Biography , 2005 .

[20]  Peter Booth,et al.  Technological and Organizational Influences on the Adoption of Activity-Based Costing in Australia , 2004 .

[21]  Irvine Lapsley,et al.  The diffusion of management accounting innovations in the public sector: a research agenda , 2004 .

[22]  Hanne Nørreklit,et al.  The American balanced scorecard versus the French tableau de bord: the ideological dimension , 2004 .

[23]  Y. L. Chan,et al.  Performance measurement and adoption of balanced scorecards , 2004 .

[24]  Timothy B. Clark The Fashion of Management Fashion: a Surge Too Far? , 2004 .

[25]  Sven Modell Performance Measurement Myths in the Public Sector: A Research Note , 2004 .

[26]  T. Pfeiffer,et al.  A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries , 2003 .

[27]  Irvine Lapsley,et al.  The Diffusion of Accounting Practices in the New 'Managerial' Public Sector , 2003 .

[28]  Hanne Nørreklit The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard , 2003 .

[29]  Zahirul Hoque,et al.  TOTAL QUALITY MANAGEMENT AND THE BALANCED SCORECARD APPROACH: A CRITICAL ANALYSIS OF THEIR POTENTIAL RELATIONSHIPS AND DIRECTIONS FOR RESEARCH , 2003 .

[30]  S. Carmona,et al.  Measures Vs. Actions: The Balanced Scorecard in Swedish Law Enforcement , 2003 .

[31]  David F. Larcker,et al.  Empirical managerial accounting research: are we just describing management consulting practice? , 2002 .

[32]  K. Brunsson Management or Politics - or Both? How Management by Objectives May Be Managed: A Swedish Example , 2002 .

[33]  A. Langley,et al.  The Corruption of Managerial Techniques by Organizations , 2002 .

[34]  Mats Edenius,et al.  The Balanced Scorecard as an Intellectual Technology , 2002 .

[35]  Karl E. Weick,et al.  Gapping the Relevance Bridge: Fashions Meet Fundamentals in Management Research , 2001 .

[36]  Timothy S. Clark,et al.  Management Research on Fashion: A Review and Evaluation , 2001 .

[37]  D. Larcker,et al.  Assessing empirical research in managerial accounting: a value-based management perspective , 2001 .

[38]  Teemu Malmi,et al.  BALANCED SCORECARDS IN FINNISH COMPANIES: A RESEARCH NOTE , 2001 .

[39]  B. Jackson Management Gurus and Management Fashions , 2001 .

[40]  J. Zimmerman,et al.  Conjectures Regarding Empirical Managerial Accounting Research , 2001 .

[41]  Sue Newell,et al.  Management Fads and Fashions , 2001 .

[42]  Lars-Goan Aidemark,et al.  The Meaning of Balanced Scorecards in the Health Care Organisation , 2001 .

[43]  J. Benders,et al.  What's in a Fashion? Interpretative Viability and Management Fashions , 2001 .

[44]  K. Carson,et al.  Clearing A Path Through The Management Fashion Jungle: Some Preliminary Trailblazing , 2000 .

[45]  David Collins,et al.  Management Fads and Buzzwords: Critical-Practical Perspectives , 2000 .

[46]  R. Kaplan,et al.  The strategy-focused organization , 2000 .

[47]  Carmelo Mazza,et al.  Haute Couture and Prêt-à-Porter: The Popular Press and the Diffusion of Management Practices , 2000 .

[48]  Hanne Nørreklit The Balance on the Balanced Scorecard: A Critical Analysis of Some of Its Assumptions , 2000 .

[49]  O. Olson,et al.  Unbundling management accounting innovations , 1999 .

[50]  Eric Abrahamson,et al.  Management Fashion: Lifecycles, Triggers, and Collective Learning Processes , 1999 .

[51]  Teemu Malmi,et al.  Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms , 1999 .

[52]  Roderick E. White,et al.  An Organizational Learning Framework: From Intuition to Institution , 1999 .

[53]  Zahirul Hoque,et al.  TQM adoption, institutionalism and changes in management accounting systems: a case study , 1999 .

[54]  Mark J. Zbaracki The Rhetoric and Reality of Total Quality Management , 1998 .

[55]  Trond Bjørnenak Diffusion and accounting: the case of ABC in Norway , 1997 .

[56]  J. Mouritsen Marginalizing the customer: Customer orientation, quality and accounting performance , 1997 .

[57]  Maurice Gosselin The effect of strategy and organizational structure on the adoption and implementation of activity-based costing , 1997 .

[58]  A. Kieser Rhetoric and Myth in Management Fashion , 1997 .

[59]  J. Hackman,et al.  Total Quality Management: Empirical, Conceptual, and Practical Issues , 1995 .

[60]  R. Schroeder,et al.  A THEORY OF QUALITY MANAGEMENT UNDERLYING THE DEMING MANAGEMENT METHOD , 1994 .

[61]  J. Dean,et al.  MANAGEMENT THEORY AND TOTAL QUALITY: IMPROVING RESEARCH AND PRACTICE THROUGH THEORY DEVELOPMENT , 1994 .

[62]  Rolland Munro,et al.  Accountability and the New Commercial Agenda , 1993 .

[63]  H. Thomas Johnson,et al.  Relevance Regained: From Top-down Control to Bottom-up Empowerment , 1992 .

[64]  Eric Abrahamson Managerial Fads and Fashions: The Diffusion and Rejection of Innovations , 1991 .

[65]  J. March Exploration and exploitation in organizational learning , 1991, STUDI ORGANIZZATIVI.

[66]  Thomas H. Johnson,et al.  Relevance Lost: The Rise and Fall of Management Accounting , 1987 .

[67]  R. Yin Case Study Research: Design and Methods , 1984 .

[68]  W. Edwards Deming,et al.  Out of the Crisis , 1982 .

[69]  M. Bloor,et al.  On the Analysis of Observational Data: A Discussion of the Worth and Uses of Inductive Techniques and Respondent Validation , 1978 .

[70]  Sven Modell Managing Accounting Change , 2007 .

[71]  T. Ahrens,et al.  Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory , 2005 .

[72]  David Dugdale,et al.  The ABC bandwagon and the juggernaut of modernity , 2002 .

[73]  A. Hopwood,et al.  The archeology of accounting systems , 1987 .

[74]  W. Powell,et al.  THE IRON CAGE REVISITED: , 1983, The New Economic Sociology.