David Marginson

TL;DR: The relationship between management control systems (MCS) and the strategy process is a largely unexplored area of strategic management as mentioned in this paper, and the results of an in-depth, longitudinal case study of a major British-based organization operating within the increasingly globalized telecommunications industry are reported.

TL;DR: In this article, the authors reoriented Laverty's extended debate by drawing upon a broad management and accounting literature and thereby developed testable theoretical explanations of short-termism in a telecommunications company.

TL;DR: The authors found that managers confronted with uncertainties associated with role ambiguity may respond by becoming positively committed to achieving budget targets as budgets offer a source of structure and certainty, and that the use of budgets as an antidote to role ambiguity is a powerful influence on the manager's budgeting behaviour.

TL;DR: In this paper, the authors explore the role of budgeting in the context of more flexible modes of management required in conditions of uncertainty and highlight the ways in which one organization sought to reconcile these potentially conflicting objectives.

TL;DR: Simons et al. as discussed by the authors explored the ways in which these potentially incompatible roles are reconciled within a framework of management control and highlighted how managers appear able to address, through reference to the company's broad framework of control, the accepted lack of controllability by a variety of 'negotiated' arrangements for'sharing' the discharge of individual accountabilities.