Using an in-depth case research extended with multiple case studies in the fashion industry, this paper examines the role of management control systems in creative environments. The data collected indicate that these systems are deeply embedded in the work environment of creative people playing a significant role. Yet, this role is not associated with traditional goal divergence concerns but rather they activate dialogues between different communities, each characterized by its own mindedness, to guide behaviour towards the intended goals. These dialogues are representative of alternative dialogical forms of control focused on organizational complexity, product excellence or cultural identity. The study suggests that creativity and control do not have contradictory purposes and both are deeply integrated in organizations competing on creativity.

Creativity and control: dialogical management accounting system to enhance performance

DITILLO, ANGELO;
2010

Abstract

Using an in-depth case research extended with multiple case studies in the fashion industry, this paper examines the role of management control systems in creative environments. The data collected indicate that these systems are deeply embedded in the work environment of creative people playing a significant role. Yet, this role is not associated with traditional goal divergence concerns but rather they activate dialogues between different communities, each characterized by its own mindedness, to guide behaviour towards the intended goals. These dialogues are representative of alternative dialogical forms of control focused on organizational complexity, product excellence or cultural identity. The study suggests that creativity and control do not have contradictory purposes and both are deeply integrated in organizations competing on creativity.
2010
Creativity and control: dialogical management accounting system to enhance performance
Ditillo, Angelo; A., Davila
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3730812
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