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Controlling the Space of Equal Opportunity: A framework for management control systems regarding anti-discrimination and diversity

Nolin, Mikael LU and De Cuyper, Anneleen LU (2017) MGTN59 20171
Department of Business Administration
Abstract
Purpose: The purpose of this study was two-fold. First, we aimed to develop a framework
concerning how to directly and indirectly control discrimination in the workplace using Man-
agement Control Systems (MCS). Second, we wanted to examine whether this framework is
practically applicable in multinational enterprises (MNE).

Methodology: The first part of the purpose was achieved through conducting a literature study
concerning MCS and discrimination. We combined existing knowledge of both MCS and an-
tecedents of discrimination in one developed framework. For the second part of the purpose,
we performed a case study. Semi-structured interviews concerning discrimination, MCS and
the MCS in place to control discrimination... (More)
Purpose: The purpose of this study was two-fold. First, we aimed to develop a framework
concerning how to directly and indirectly control discrimination in the workplace using Man-
agement Control Systems (MCS). Second, we wanted to examine whether this framework is
practically applicable in multinational enterprises (MNE).

Methodology: The first part of the purpose was achieved through conducting a literature study
concerning MCS and discrimination. We combined existing knowledge of both MCS and an-
tecedents of discrimination in one developed framework. For the second part of the purpose,
we performed a case study. Semi-structured interviews concerning discrimination, MCS and
the MCS in place to control discrimination were conducted with higher-level managers of one
MNE in southern Sweden.

Findings: Based on existing literature, we developed a framework that includes environmental
and individual factors that might influence discrimination and diversity in the workplace, the
MCS that can be used in order to decrease discrimination and/or increase diversity and the
possible consequences of discrimination, diversity and the related MCS. Our empirical study
found evidence that MCS are employed with the purpose of directly and indirectly controlling
discrimination in MNEs. The developed framework was supported by empirical data. However,
the original framework was expanded to fit all data that was important for our research. We
believe that the final developed framework is general enough to encompass data relevant to
discrimination but still parsimonious enough to avoid the inclusion of irrelevant data.

Limitations: Due to the lack of extensive data, generalisations are more difficult to make. The
empirical part of this study focused on finding data validating the developed theoretical frame-
work, and thus did not measure the effectiveness of management control systems in place to
combat discrimination. Finally, during the study we only interviewed top-level managers,
which made it more difficult to draw conclusions concerning the existence and application of
MCS throughout the entire organisation.

Practical Implications: We believe managers of MNEs could use the framework of the current
study as a foundation for the development and/or optimisation of MCS in their organisation.
The framework could contribute to increasing awareness, and transparency about the uncon-
trollable external and individual factors that could influence the level of discrimination and
diversity, and the effectiveness of MCS in an organisation. The framework increases visibility
and clarity of the existing MCS in an organisation. This would then serve as a starting point for
development and improvement of MCS for controlling discrimination, supplying practitioners
with one common language. (Less)
Please use this url to cite or link to this publication:
author
Nolin, Mikael LU and De Cuyper, Anneleen LU
supervisor
organization
course
MGTN59 20171
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management control systems, discrimination.
language
English
id
8916401
date added to LUP
2017-06-16 10:25:06
date last changed
2017-06-16 10:25:06
@misc{8916401,
  abstract     = {Purpose: The purpose of this study was two-fold. First, we aimed to develop a framework 
concerning how to directly and indirectly control discrimination in the workplace using Man-
agement Control Systems (MCS). Second, we wanted to examine whether this framework is 
practically applicable in multinational enterprises (MNE). 

Methodology: The first part of the purpose was achieved through conducting a literature study 
concerning MCS and discrimination. We combined existing knowledge of both MCS and an-
tecedents of discrimination in one developed framework. For the second part of the purpose, 
we performed a case study. Semi-structured interviews concerning discrimination, MCS and 
the MCS in place to control discrimination were conducted with higher-level managers of one 
MNE in southern Sweden. 

Findings: Based on existing literature, we developed a framework that includes environmental 
and individual factors that might influence discrimination and diversity in the workplace, the 
MCS that can be used in order to decrease discrimination and/or increase diversity and the 
possible consequences of discrimination, diversity and the related MCS. Our empirical study 
found evidence that MCS are employed with the purpose of directly and indirectly controlling 
discrimination in MNEs. The developed framework was supported by empirical data. However, 
the original framework was expanded to fit all data that was important for our research. We 
believe that the final developed framework is general enough to encompass data relevant to 
discrimination but still parsimonious enough to avoid the inclusion of irrelevant data. 

Limitations: Due to the lack of extensive data, generalisations are more difficult to make. The 
empirical part of this study focused on finding data validating the developed theoretical frame-
work, and thus did not measure the effectiveness of management control systems in place to 
combat discrimination. Finally, during the study we only interviewed top-level managers, 
which made it more difficult to draw conclusions concerning the existence and application of 
MCS throughout the entire organisation. 

Practical Implications: We believe managers of MNEs could use the framework of the current 
study as a foundation for the development and/or optimisation of MCS in their organisation. 
The framework could contribute to increasing awareness, and transparency about the uncon-
trollable external and individual factors that could influence the level of discrimination and 
diversity, and the effectiveness of MCS in an organisation. The framework increases visibility 
and clarity of the existing MCS in an organisation. This would then serve as a starting point for 
development and improvement of MCS for controlling discrimination, supplying practitioners 
with one common language.},
  author       = {Nolin, Mikael and De Cuyper, Anneleen},
  keyword      = {Management control systems,discrimination.},
  language     = {eng},
  note         = {Student Paper},
  title        = {Controlling the Space of Equal Opportunity: A framework for management control systems regarding anti-discrimination and diversity},
  year         = {2017},
}