Theorizing Participatory Control Systems: an organizational control concept for enabling and guiding adaptivity in complex situations

Autor: Wouter Kolk, Leen Paape, Igor Nikolic, Ron de Korte
Jazyk: angličtina
Rok vydání: 2022
Předmět:
Zdroj: MAB, Vol 96, Iss 7/8, Pp 267-277 (2022)
Druh dokumentu: article
ISSN: 2543-1684
DOI: 10.5117/mab.96.90745
Popis: This paper presents a theoretical framework for a new concept of organizational control, that stimulates organizational change and adaptation. It introduces Participatory Control Systems (PCS) as a distinct type of control based on the complex adaptive system literature. These control systems are fundamentally different from the traditional notion of (management) control. Building on the notion of complex systems and the concept of social learning, PCS increase organizational adaptivity by enabling and facilitating social learning processes that may emerge to transformational change over time. To illustrate the PCS concept in practice, three examples are given in this paper. Moreover, some key implications for internal auditors and suggestions for future research are provided.
Databáze: Directory of Open Access Journals