Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises
| Autor: | Paul Thambar, Ralph Kober |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
Value (ethics)
Coronavirus disease 2019 (COVID-19) business.industry media_common.quotation_subject 05 social sciences Economics Econometrics and Finance (miscellaneous) Perspective (graphical) 050201 accounting Public relations Paradoxes of set theory Publishing Originality Accounting Political science 0502 economics and business Pandemic business 050203 business & management media_common Management control system |
| Zdroj: | Accounting, Auditing & Accountability Journal. 35:108-119 |
| ISSN: | 0951-3574 |
| DOI: | 10.1108/aaaj-08-2020-4851 |
| Popis: | PurposeThis paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.Design/methodology/approachThe authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.FindingsThis paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.Practical implicationsThis paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.Originality/valueThis paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity. |
| Databáze: | OpenAIRE |
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