{"title":"知识密集型企业管理控制的社会嵌入","authors":"M. Edenius, A. Styhre","doi":"10.1108/14013380910948081","DOIUrl":null,"url":null,"abstract":"Purpose – The management and the control of knowledge‐intensive organizations have recently been subject to empirical studies. Much of the literature suggests that management control, defined and operationalized in a variety of ways and examined within different traditions, in essence affects co‐workers negatively. On the other hand, proponents of management control practices such as consultants stress the positive and productive aspects of such practices. Contrary to these skeptical and overtly rosy views, this paper seeks to contribute with a different perspective on the uses of total quality management (TQM) in organizations.Design/methodology/approach – This paper presents a study of the Swedish insurance company Agria employing a number of TQM methods and tools to monitor, control and evaluate the performance of the activities from a social embeddedness perspective.Findings – Seeking to encourage accounts within such an affirmative view, the paper calls for more research into the knowledge workers' p...","PeriodicalId":119134,"journal":{"name":"Journal of Human Resource Costing & Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2009-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"The social embedding of management control in knowledge‐intensive firms\",\"authors\":\"M. Edenius, A. Styhre\",\"doi\":\"10.1108/14013380910948081\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose – The management and the control of knowledge‐intensive organizations have recently been subject to empirical studies. Much of the literature suggests that management control, defined and operationalized in a variety of ways and examined within different traditions, in essence affects co‐workers negatively. On the other hand, proponents of management control practices such as consultants stress the positive and productive aspects of such practices. Contrary to these skeptical and overtly rosy views, this paper seeks to contribute with a different perspective on the uses of total quality management (TQM) in organizations.Design/methodology/approach – This paper presents a study of the Swedish insurance company Agria employing a number of TQM methods and tools to monitor, control and evaluate the performance of the activities from a social embeddedness perspective.Findings – Seeking to encourage accounts within such an affirmative view, the paper calls for more research into the knowledge workers' p...\",\"PeriodicalId\":119134,\"journal\":{\"name\":\"Journal of Human Resource Costing & Accounting\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2009-02-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Human Resource Costing & Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/14013380910948081\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Human Resource Costing & Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/14013380910948081","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The social embedding of management control in knowledge‐intensive firms
Purpose – The management and the control of knowledge‐intensive organizations have recently been subject to empirical studies. Much of the literature suggests that management control, defined and operationalized in a variety of ways and examined within different traditions, in essence affects co‐workers negatively. On the other hand, proponents of management control practices such as consultants stress the positive and productive aspects of such practices. Contrary to these skeptical and overtly rosy views, this paper seeks to contribute with a different perspective on the uses of total quality management (TQM) in organizations.Design/methodology/approach – This paper presents a study of the Swedish insurance company Agria employing a number of TQM methods and tools to monitor, control and evaluate the performance of the activities from a social embeddedness perspective.Findings – Seeking to encourage accounts within such an affirmative view, the paper calls for more research into the knowledge workers' p...