Control systems in dissonance: the computer as an ink blot

Article Abstract:

Research was conducted to examine the basic control strategies companies adopt to deal with the growing complexity of business. One strategy that may be employed is the investment on vertical information systems. Another is the simplification of the organization and the promotion of self-contained jobs. 'Self-renewing' companies are expected to experience dissonance upon introduction of vertical information systems. Comparative case studies of five engineering workshops of a Dutch multinational corporation revealed that the actual use of computerized production control systems determine the effect of these systems on the organization to a large extent. Selective use of information systems helps organizations avoid dissonance of their control strategy.

Technology application, Information systems, Production control, Control systems

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An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness

Article Abstract:

A study was conducted to test whether the major classifications of using management information in management control theory supports a sound typology for categorizing the executive use of management data. The executive support system classifications correlated with score keeping, individual understanding, organizational attention and learning, and decision making. The usefulness of each category in supporting the competitiveness of an organization was also analyzed. Reliability was determined using the measure of internal consistency while convergent validity was evaluated by average variance. Results indicated that differences in the use of information support different influences on perceptions of organizational competitiveness.

Operations Research, Management Dynamics NEC, Research, Management science, Organizational effectiveness, Management techniques, Executive Information Systems

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Examining "the quantified customer"

Article Abstract:

Research presented concerns the influence of 'customer-focused' organizational practices on management accounting, focusing on the case of Lever Industrial, a UK subsidiary of Unilever. Topics addressed include managing customer relations, and the potential impact of management accounting on the structure and focus of an organization.

United Kingdom, Customer Relations, Statistical Data Included, Models, Accounting and auditing, Soap and cleaning agents industry, Cleaning agents industry, Managerial accounting, Lever Industrial

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