Dit bevat:
- Samenvattingen van elke paper,
- Vragen die mogelijk op het tentamen gevraagd kunnen worden per paper,
- De toevoegingen/opmerkingen van papers behandeld in de les
- Overzicht van de soorten testen
- Belangrijke begrippen van de papers
Inhoud
College 1................................................................................................................................................4
College 2................................................................................................................................................8
Paper 1: Gong & Ferreira - Does consistency in management control systems design choices
influence firm performance?...........................................................................................................10
Samenvatting paper.....................................................................................................................10
Vragen paper...............................................................................................................................17
Toevoegingen paper.....................................................................................................................22
College 3..............................................................................................................................................26
Paper 2: Coram – Professionalism and performance incentives in accounting firms.......................26
Samenvatting paper.....................................................................................................................26
Vragen paper...............................................................................................................................36
Toevoegingen paper.....................................................................................................................39
Paper 3 Abernethy – Are employee selection and incentive contracts complements or substitutes?
.........................................................................................................................................................43
Samenvatting paper.....................................................................................................................43
Vragen paper...............................................................................................................................52
Toevoegingen paper.....................................................................................................................57
College 4..............................................................................................................................................61
Paper 4: Jordan & Messner – Enabling control and the problem of incomplete performance
indicators.........................................................................................................................................61
Samenvatting paper.....................................................................................................................61
Vragen paper...............................................................................................................................73
Toevoegingen paper.....................................................................................................................78
Paper 5: Cäker - Intertwined coordination mechanisms in interorganizational relationships with
dominated suppliers........................................................................................................................83
Samenvatting paper.....................................................................................................................83
Vragen paper...............................................................................................................................95
Toevoegingen paper.....................................................................................................................99
Paper 12: Segal & Lehrer - The Institutionalization of Stewardship: Theory, Propositions, and
Insights from Change in the Edmonton Public Schools..................................................................105
Samenvatting paper...................................................................................................................105
Vragen paper.............................................................................................................................115
Toevoegingen paper...................................................................................................................121
College 5............................................................................................................................................125
, Paper 6: Alvesson & Kärreman - Interfaces of control. Technocratic and socio-ideological control in
a global management consultancy firm.........................................................................................125
Samenvatting paper...................................................................................................................125
Vragen paper.............................................................................................................................134
Toevoegingen paper...................................................................................................................137
Paper 7: Brivot & Gendron - Beyond panopticism: On the ramifications of surveillance in a
contemporary professional setting................................................................................................142
Samenvatting paper...................................................................................................................142
Vragen paper.............................................................................................................................153
Toevoegingen paper...................................................................................................................157
Paper 13: Kornberger & Justensen - “When you make manager, we put a big mountain in front of
you”: An ethnography of managers in a Big 4 Accounting Firm.....................................................163
Samenvatting paper...................................................................................................................163
Vragen paper.............................................................................................................................176
Toevoegingen paper...................................................................................................................182
College 6............................................................................................................................................187
Paper 8: vd Stede & Chow & Lin – Strategy, choice of performance measures, and performance.
.......................................................................................................................................................187
Samenvatting paper...................................................................................................................187
Vragen paper.............................................................................................................................191
Toevoegingen paper...................................................................................................................196
Paper 9: Bedford – Management control systems across different modes of innovation:
implications for firm performance.................................................................................................202
Samenvatting paper...................................................................................................................202
Vragen paper.............................................................................................................................208
Toevoegingen paper...................................................................................................................212
Paper 14: Widener – Associations between strategic resource importance and performance
measure use: the impact on firm perfomance...............................................................................220
Samenvatting paper...................................................................................................................220
Vragen paper.............................................................................................................................226
Toevoegingen paper...................................................................................................................231
College 7............................................................................................................................................236
Paper 10: Cardinaels & Yin – Think twice before going for incentives: social norms and the
principal’s decision on compensation contracts............................................................................236
Samenvatting paper...................................................................................................................236
Vragen paper.............................................................................................................................245
Toevoegingen paper...................................................................................................................249
, Paper 11: Fehrenbacher & Kaplan & Moulang – The role of accountability in reducing the impact of
affective reactions on capital budgetting decisions........................................................................258
Samenvatting paper...................................................................................................................258
Vragen paper.............................................................................................................................266
Toevoegingen paper...................................................................................................................270
Paper 15: Church & Hannah & Kuang – Shared interest and honesty in budget reporting............274
Samenvatting paper...................................................................................................................274
Vragen paper.............................................................................................................................282
Toevoegingen paper...................................................................................................................287
Soorten testen...................................................................................................................................291
Begrippen uit de papers.....................................................................................................................294
, College 1
Wat is onderzoek doen?
1. Je hebt een vraag.
2. Je gaat stappen ondernemen.
3. Je krijgt een antwoord op de vraag die je gesteld hebt.
Bij wetenschappelijk onderzoek heb je een stap die literatuur heet. Hoeveel zegt de data die je hebt
over de gehele groep (hoe verhoudt dat wat je hebt zich tot het grotere geheel, representativiteit)?
Daarnaast komt de vraag vrij nauw. Er moet iets nieuws uit het onderzoek komen wat een bepaalde
reikwijdte heeft.
Validiteit: meten we wat we willen weten?
Betrouwbaarheid.
Het meeste wetenschappelijk onderzoek beoogt kennis te genereren die (op termijn) kan
leiden tot theorievorming/theoretisering of theorietoetsing
Die theorieën overstijgen vaak het individuele niveau, en hebben een algemene vorm:
o Theorie: “als A dan B, omdat ...”
Hoe ziet het tentamen eruit?
Open boek tentamen. Op het tentamen worden een aantal vragen gesteld over een aantal artikelen.
Deze zijn gekoppeld aan de besprekingen zoals deze in de les worden behandeld. Neem alles op
papier mee naar het tentamen.
3 soorten vragen.
Type 1: wat zeggen de auteurs over..? Wat is hun mening over…?
Type 2: waarom denken de auteurs..?
Type 3: hoe denkt u zelf over..? Onderbouwing is veel belangrijker dan het antwoord dat je geeft.
Slagingspercentage 75-80%. Als je het bijhoudt komt het goed.
Over 2 weken: 2 artikelen, totaal onvergelijkbaar. Ene theorie als lens, andere toetsend.
Management control
Management control bestudeert de activiteiten en instrumenten die tot doel hebben om het gedrag
van medewerkers te beïnvloeden met het oog op het bereiken van de doelstellingen van de
organisatie (zoals weergegeven in de organisatiestrategie).
à activiteiten, instrumenten
à mensen, gedrag
à organisatiedoelen, effectiviteit
à de theoriëen die aangeven hoe dat te realiseren (“als A dan B, omdat …”) lopen echter uiteen
Theorieën in MAC
Economische theorie
Agency theorie --> gedragsbeïnvloeding. Negatief gedrag uitbannen door veel controls te
gebruiken.
Transaction Cost Economics --> iedere organisatie wordt gezien als een set van transacties.
De kosten van die transacties moet zo klein mogelijk gemaakt worden. Contracteerbaarheid.
Als het efficiënt is, is de contracteerbaarheid groot.
…
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