Controllers' Protoscripts and the Shaping of Control

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1、Controllers’ProtoscriptsandtheShapingofControlIvoDeLooPeterNederlof*BernardVerstegenOpenUniversityoftheNetherlandsSchoolofManagementP.O.Box29606401DLHeerlenTheNetherlandsTel.:+31455762335Fax.:+31455762103E-mail:bernard.verstegen@ou.nl***Pleasedonotquote****Berna

2、rdVerstegenisthecorrespondingauthor.TheauthorswishtothankEdVosselman,FrankHagemansandRolandSpekléfortheircommentsandassistance.Theusualcaveatsapply.-1-1.IntroductionMostresearchinmanagementaccountingisconcernedwiththefunctioningofdisembodiedaccountinginstruments

3、andtheconnectionbetweenorganizationalfeaturesandtheseinstruments(Dent1986,Otley1983).Althoughtherearestudiesanalyzinghowinstitutionsshapeandinfluenceaccountinginstrumentsandtheactionsofaccountantsandcontrollers,lessattentionispaidtohowaccountantsandcontrollersth

4、emselveschangeorintroduce(new)institutions(BurnsandVaivio2001).Studyinghowtheseelementsoperatejointlyisevenmoreunusual(BurnsandScapens2000).BarleyandTolbert(1997)presentedarecursivemodelhypothesizingtherelationshipbetweenindividualactionsandtheinstitutionalchara

5、cteristicsofanorganization.Theirmodelcombineselementsfrominstitutionaleconomicsandstructurationtheory.Thelatterismainlyaprocesstheorythatdescribes,inanabstractway,howindividualsstructuretheirpositionintheirsurroundings(BarleyandTolbert1997,Giddens1984).Intherese

6、archprojectdescribedbelowwefocusonthewayinwhichorganizationalmembers,calledactors,andinstitutionsinteractintheshapingofcontrol,ascontrolmechanismsbecomeinstitutionalizedinafirm.Itwillbeclearthatthecontrolmechanismsandinstrumentsthateventuallyemergeinanorganizati

7、onaretheresultofanumberofinterrelatedfactorsandprocesses.Thedesignandconstructionofthecontrolinstruments,thecommunicationaboutthese,thewayinwhichtheinstrumentsareused,theprocessesofinstitutionalizationthatleadtotheproceduresandroutinesthatareentrenchedinanorgani

8、zation,andtheprocessesofaccountingchangearejustafewofthesefactors.Ofspecialinteresttousisthebehaviourofmanagementaccountantsandcontrollers.Theseactorsarenotonlyofimpo