Imprinting founders’ blueprints on management control systems

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dc.contributor.authorKober R
dc.contributor.authorAkroyd, Chris
dc.date.accessioned2022-05-02T04:45:26Z
dc.date.available2022-05-02T04:45:26Z
dc.date.issued2019en
dc.date.updated2022-01-11T03:07:41Z
dc.description.abstractIn this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm's vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder's commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family's, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture.en
dc.identifier.citationAkroyd C, Kober R (2019). Imprinting founders’ blueprints on management control systems. Management Accounting Research. 46. 100645-100645.en
dc.identifier.doihttp://doi.org/10.1016/j.mar.2019.07.002
dc.identifier.issn1044-5005
dc.identifier.urihttps://hdl.handle.net/10092/103614
dc.languageen
dc.language.isoenen
dc.publisherElsevier BVen
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subjectManagement control systemsen
dc.subjectimprintingen
dc.subjectfounder blueprinten
dc.subjectcommitmenten
dc.subjectcultureen
dc.subjectearly-stage firmen
dc.subject.anzsrc1402 Applied Economicsen
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen
dc.subject.anzsrc1608 Sociologyen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accountingen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350704 - Entrepreneurshipen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350710 - Organisational behaviouren
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3507 - Strategy, management and organisational behaviour::350701 - Corporate governanceen
dc.titleImprinting founders’ blueprints on management control systemsen
dc.typeJournal Articleen
uc.collegeService Unit
uc.departmentDepartment of Accounting and Information Systems
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