A study of the incorporation of multiple and conflicting stakeholder interests into Management Control Systems

Sundin, HJ

A study of the incorporation of multiple and conflicting stakeholder interests into Management Control Systems

Sundin, HJ

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Publication Type:: Thesis
Issue Date:: 2010

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Field	Value	Language
dc.contributor.author	Sundin, HJ
dc.date.accessioned	2015-02-26T00:39:08Z
dc.date.available	2015-02-26T00:39:08Z
dc.date.issued	2010
dc.identifier.uri	http://hdl.handle.net/10453/33881
dc.description	University of Technology, Sydney. Faculty of Business.	en_US
dc.description.abstract	This study investigates why and how multiple stakeholder interests are incorporated into management control systems (MCS). Management accounting literature has typically acknowledged the orientation of MCS to the interests of traditional stakeholders (shareholders, customers and employees), however, less is understood about how the interests of non-traditional stakeholders (environment or community) are incorporated into MCS and the trade-offs that arise as a result. This study was conducted as a qualitative single case study in a large Australian Listed Property trust over 18 months. By articulating greater complexity in the control problem as a result of multiple and conflicting stakeholder interests, this study makes two contributions to stakeholder and MCS theory and practice. First, in addressing the question, 'how are multiple stakeholder interests incorporated into MCS?' this research develops an analytic framework that identifies the ways that stakeholders' interests may be included, that is, through (1) the systematic and overt recognition of multiple stakeholders' interests in organisational objectives; (2) the type of MCS in place; (3) the extent to which each stakeholder's interest is reflected in the design and use of MCS; and (4) in the configuration of the control package. Second, in addressing the research question, 'is stakeholder salience related to the incorporation of stakeholder interests in MCS?' this study finds evidence of a positive relationship between stakeholder salience and the extent to which stakeholder interests are incorporated in MCS. The study adopts and extends a model of stakeholder ident ification and salience (Mitchell, Agle & Wood 1997) to provide guidance on how stakeholders are prioritised in MCS design and use when multiple highly salient stakeholders are present in one organisation.	en_US
dc.format	Thesis (PhD)	en_US
dc.language.iso	en	en_US
dc.relation	https://opus.lib.uts.edu.au/bitstream/10453/33881/8/02Whole.pdf
dc.rights	au.edu.uts.lib/ppc
dc.rights	The author owns the copyright in this thesis including all reproduction and reuse rights for the work. The work may not be altered without the permission of the copyright owner. Attribution is essential when quoting or paraphrasing from this thesis.
dc.rights	info:eu-repo/semantics/openAccess
dc.title	A study of the incorporation of multiple and conflicting stakeholder interests into Management Control Systems	en_US
dc.type	Thesis
utslib.copyright.status	open_access

Abstract:

This study investigates why and how multiple stakeholder interests are incorporated into management control systems (MCS). Management accounting literature has typically acknowledged the orientation of MCS to the interests of traditional stakeholders (shareholders, customers and employees), however, less is understood about how the interests of non-traditional stakeholders (environment or community) are incorporated into MCS and the trade-offs that arise as a result. This study was conducted as a qualitative single case study in a large Australian Listed Property trust over 18 months. By articulating greater complexity in the control problem as a result of multiple and conflicting stakeholder interests, this study makes two contributions to stakeholder and MCS theory and practice. First, in addressing the question, 'how are multiple stakeholder interests incorporated into MCS?' this research develops an analytic framework that identifies the ways that stakeholders' interests may be included, that is, through (1) the systematic and overt recognition of multiple stakeholders' interests in organisational objectives; (2) the type of MCS in place; (3) the extent to which each stakeholder's interest is reflected in the design and use of MCS; and (4) in the configuration of the control package. Second, in addressing the research question, 'is stakeholder salience related to the incorporation of stakeholder interests in MCS?' this study finds evidence of a positive relationship between stakeholder salience and the extent to which stakeholder interests are incorporated in MCS. The study adopts and extends a model of stakeholder ident ification and salience (Mitchell, Agle & Wood 1997) to provide guidance on how stakeholders are prioritised in MCS design and use when multiple highly salient stakeholders are present in one organisation.

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http://hdl.handle.net/10453/33881