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首页> 外文期刊>The Leadership & Organization Development Journal >Management control systems and organizational development: New directions for managing work teams
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Management control systems and organizational development: New directions for managing work teams

机译：管理控制系统和组织发展：管理工作团队的新方向

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Purpose - Aims to apply organizational systems perspectives to discuss the three types of organizational development (OD) and management control systems (MCS): normative, coercive and remunerative-instrumental (utilitarian) that affect the operating performance of teams. Design/methodology/approach - The paper examines the effect that managerial power relations, cultural process and structural change intervention of these three types of control systems have on the formation (size, composition, and strategies), and operational activities (functions and assignment of tasks) of teams. The paper uses library archives research to study OD, MCS and teams. It has applied an organizational systems perspective that examines the effects of OD and MCS on teams' management. Findings - Recent new directions in management control systems and OD process and structural intervention strategies have transformed management accounting control systems as the new administrative control innovations mechanisms for managing teams' performance and activities in industrial organizations. Accordingly, the traditional mechanistic control approach has been substituted or replaced by organic-based processes and structures of team-based control systems. Practical implications - In organizations, the management of teams is multi-dimensional, involving the simultaneous use of normative, remunerative and coercive control mechanisms. The paper advances the views that the effectiveness of team management in organizations is contingent upon several structural and process factors including the mix of these three types of compliance systems and the form of organizational setting, i.e. manufacturing or professional organizations. Originality/value - In the management control literature, the management of teams has centered on normative or remunerative or coercive control systems. This paper shows that OD's cultural process and structural intervention strategies provide new directions to address these three types of management control system for teams in industrial organizations.
机译：目的-旨在应用组织系统的观点来讨论组织发展（OD）和管理控制系统（MCS）的三种类型：规范，强制性和报酬性工具（功利主义），它们会影响团队的运营绩效。设计/方法/方法-本文研究了这三种控制系统的管理权关系，文化过程和结构变化干预对形成（规模，组成和策略）和运营活动（功能和任务分配）的影响任务）。本文利用图书馆档案研究来研究OD，MCS和团队。它应用了组织系统的观点，以检查OD和MCS对团队管理的影响。发现-管理控制系统，OD过程和结构干预策略的最新新方向已经改变了管理会计控制系统，成为管理团队在工业组织中的绩效和活动的新的行政控制创新机制。因此，传统的机械控制方法已被基于有机的过程和基于团队的控制系统的结构所替代或替代。实际意义-在组织中，团队的管理是多维的，涉及同时使用规范性，薪酬性和强制性控制机制。本文提出了这样的观点，即组织中团队管理的有效性取决于几个结构和过程因素，包括这三种类型的合规系统的混合以及组织设置的形式，即制造或专业组织。原创性/价值-在管理控制文献中，团队的管理集中于规范性，报酬性或强制性控制系统。本文表明，OD的文化过程和结构干预策略为解决工业组织团队的这三种类型的管理控制系统提供了新的方向。

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