Please use this identifier to cite or link to this item:
The Temporal Effect of Organizational Controls in an Uncertain Environment
|Title:||The Temporal Effect of Organizational Controls in an Uncertain Environment|
show 1 moreRoadmaps
|Date Issued:||30 Aug 2019|
|Abstract:||In this paper we explore the effect of organizational controls in an uncertain environment by focusing on their temporal dimension. We do this by examining a product innovation setting, which is difficult to control due to fast changing customer preferences and competitor actions. We focus on how the timing of two organizational controls – accounting-based budgets and operational-based roadmaps – influence mangers’ actions. We show how these controls creates a space for the knowledge of managers to be made actionable thus influencing the tempo (timing and intensity) of product innovation activities. We carry out this research using a case study of Buffalo, a Japanese firm who is a market leader in the highly competitive computer peripherals market. Case study data was collected at Buffalo over a two-year period and included observations, interviews and company documents. We follow the situated practices of marketing managers who were accountable for the accounting-based budgets and product development managers who were accountable for launching products according to the operational-based roadmaps. At the start of the financial year budgets and roadmaps were linked as managers developed them simultaneously. During the year the budgets and roadmaps became disconnected when product development projects were delayed or when there were changes in the market. This opened up a space for the knowledge of managers to become actionable, thus influencing the tempo (timing and intensity) of product innovation activities. This facilitated organizational control and empowered managers to respond quickly to their highly competitive and uncertain environment.|
|Appears in Collections:||
16 Management Accounting: Cost Behavior and Other Management Accounting Issues|
Please email email@example.com if you need this content in ADA-compliant format.
Items in ScholarSpace are protected by copyright, with all rights reserved, unless otherwise indicated.