accounting for flexibility and efficiency: A Field Study of Management Control Systems in a Restaurant Chain

2715 WordsMar 19, 201411 Pages
State the title and source (including date) of the article: Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain - By Thomas Ahrens (London School of Economics), and Christopher Chapman (University of Oxford), from The Contemporary Accounting Research Vol. 21 No. 2 (Summer 2004) pp. 271–301. State the major points made in the article: Introduction to Adler and Bory’s (1996) conceptual framework of the enabling approach to management control systems. - Ahrens and Chapman go on to introduce their article by giving a background knowledge of modern perceptions of management control systems through their mention of related literature. Some key points discuss pertain to the author’s…show more content…
(p.10) 3.) Global Transparency – this component relates more to how organizational members relate from across the organizational as a whole. This is best pictured when specifically applied to the conducted study within the article, acting as the transparency between each restaurant of the restaurant chain while under the context of the organization as a whole. (p.10) 4.) Flexibility - Being a common theme within Ahren’s and Chapman’s work simply being the discretion each organizational member is able to apply within control systems. (p.11) Explain the motivation of the article: The motivation of this paper uses an exploratory field study, where the concept of the enabling approach to management control systems is applied to a restaurant chain to analyze and further debate the co-presence of organic and mechanistic aspects drawn from more generic organizational literature – to management control systems. Provide your analysis of how well the author accomplished the goal: As mentioned the author attempted to accomplish the above goal through a field study where the management control systems on a restaurant chain was assessed. That being said in order to determine if the motivation of the article was achieved is to analyze the
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