Conference Publication Details
Mandatory Fields
F. Conaty
European Network for Research in Organisational & Accounting Change, 10th Conference
Management control systems and stakeholder engagement in complex collaborative environments - evidence from an exploitative case study
Optional Fields
Stakeholder engagement
In recent times there has been a significant increase in the prevalence of NPOs engaged in collaborative undertakings most notably with the Public Sector in the provision of health, welfare and other social services. This has drawn the attention of scholars concerned with issues of performance and management control with calls for the need for greater understanding of the role of management control systems (MCS) in such settings. It is also recognised that the presence of multiple and complex stakeholder sets with differing outcome perspectives, characteristic of NPOs and with even greater complexity in collaborative settings, brings a particular difficulty for managers and stakeholders alike. All of this points to a need for further research to more fully understand managing performance in these settings. Research to date has largely been conceptual or explorative and there are little or no field studies that attempt to understand the role of MCS in stakeholder engagement as a critical aspect of performance management. This paper draws on stakeholder theory to underpin the need for management to actively pursue stakeholder engagement in the design and use of MCS towards the management of performance and reports on the outcome of a case based exploratory study. The role of differing MCS typologies actively involved in facilitating and shaping stakeholder engagement is highlighted. With the increasing importance of NPO/Public Sector collaborations, this study, as one of the few field studies focusing on this area provides valuable insight and observations on the role of MCS in stakeholder engagement and supporting the case for further research.
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