دانلود رایگان مقاله انگلیسی طراحی سیستم کنترل مدیریت و عملکرد در سازمان - نشریه الزویر

abstract

The objective of this study is to investigate the implications for organisational performance of the interplay between ownership and management control system design in professional service organisations. Based on transaction cost economic (TCE) theory, we expect that low ownership by professionals working in a professional services organisation will be more efficiently managed with a boundary MCS archetype and high ownership by an exploratory MCS archetype. Of direct relevance, we predict that a failure to conform to these optimal archetypes will manifest in relatively poorer performance. The study was conducted based on a survey of 120 practice managers of primary healthcare organisations in Australia. These results provide empirical support for the stated prediction.

6. Summary and conclusions

In this study, we seek insights into ownership and MCS design, and the implications of this choice for organisational performance in professional service organisations. We conduct our study within the Australian primary healthcare context given the observed variation in ownership resultant from a constantly changing regulatory environment. We undertake a broad-based survey of practice managers sourced from the AAPM. As our primary measure of performance, we use a subjective measure of relative profitability and for sensitivity purposes, an objective measure based on gross fees. Our findings uniformly support the prediction (H1) that a lack of fit between MCS design and ownership will result in reduced organisational performance. We also extend the analysis to consider a series of non-financial measures of performance, with similar findings in the main.