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Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services

Modell, Sven LU (1998)
Abstract (Swedish)
Popular Abstract in Swedish

Avhandlingen behandlar ekonomisk styrning i tjänsteproducerande organisationer med speciell tonvikt på användningen av ekonomisk information för fördelning av ansvar. Detta kopplas till en kontextuell referensram där produktionsprocessen i tjänsteverksamhet intar en central roll.
Abstract
This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is primarily based on contingency theory, while some complementary perspectives are derived from agency theory. Two case studies are used to generate a theory of responsibility accounting in highly interactive services. The study combines deductive and inductive theorizing and makes a number of important contributions to service as well as management... (More)
This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is primarily based on contingency theory, while some complementary perspectives are derived from agency theory. Two case studies are used to generate a theory of responsibility accounting in highly interactive services. The study combines deductive and inductive theorizing and makes a number of important contributions to service as well as management control research. (Less)
Please use this url to cite or link to this publication:
author
opponent
  • Professor Hassel, Lars G.
organization
publishing date
type
Thesis
publication status
published
subject
keywords
organizational technology, responsibility accounting, services, management control, contingency theory, agency theory, Management of enterprises, Företagsledning, management
pages
320 pages
publisher
CTF - Service Research Center, University of Karlstad S-651 88 Karlstad,
defense location
Crafoordsalen Ekonomicentrum
defense date
1998-03-27 10:15
external identifiers
  • other:ISRN: HKS-SHV-FR--98/3--SE
ISSN
1103-8284
language
English
LU publication?
yes
id
128187e9-c2e5-48a2-ae14-190547813d35 (old id 18971)
date added to LUP
2007-05-25 11:18:47
date last changed
2016-09-19 08:44:58
@phdthesis{128187e9-c2e5-48a2-ae14-190547813d35,
  abstract     = {This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is primarily based on contingency theory, while some complementary perspectives are derived from agency theory. Two case studies are used to generate a theory of responsibility accounting in highly interactive services. The study combines deductive and inductive theorizing and makes a number of important contributions to service as well as management control research.},
  author       = {Modell, Sven},
  issn         = {1103-8284},
  keyword      = {organizational technology,responsibility accounting,services,management control,contingency theory,agency theory,Management of enterprises,Företagsledning,management},
  language     = {eng},
  pages        = {320},
  publisher    = {CTF - Service Research Center, University of Karlstad S-651 88 Karlstad,},
  school       = {Lund University},
  title        = {Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services},
  year         = {1998},
}