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The Role of Management Control and Relationship between Management Control Usage and Planned Change Achievement: An Exploratory Study

Research Journal of Finance and Accounting

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Title The Role of Management Control and Relationship between Management Control Usage and Planned Change Achievement: An Exploratory Study
 
Creator Olayeye, Aduwo, Olola
 
Description This paper explores the extent to which managers believe their management control are employed when implementing planned change. Relationships between commonly employed management controls and implementation success are also estimated using data drawn from managers in 22 organizations in Nigeria. Although the relevance of management control to successful change achievement has been conceptually acknowledged, empirical matters such as measuring the contribution of control to effective change implementation lack practical investigation. Results indicated that managers used management control less extensively than other elements of change process, although usage of control increased with implementation. A strong relationship was found between the use of control based on outcomes monitoring and implementation success. However, there was no significant relationship between the uses of behavior based controls and implementation success. Overall, the findings suggest that many organizations may underutilize formal controls, particularly those related to outcomes monitoring, when managing change. Keywords: Management, Control, Usage, utilization, managers
 
Publisher The International Institute for Science, Technology and Education (IISTE)
 
Date 2016-01-02
 
Type info:eu-repo/semantics/article
Peer-reviewed Article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://iiste.org/Journals/index.php/RJFA/article/view/27840
 
Source Research Journal of Finance and Accounting; Vol 6, No 24 (2015); 65-73
 
Language eng
 
Relation http://iiste.org/Journals/index.php/RJFA/article/view/27840/28556
 
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