Benedictus, Roelfke

Boersma-de Jong, Margreet F.

Rutkens-Oudman, Linda

van Tulder, Rob

Hanze UAS repository

  Abstract Doctoral Colloquium 24th June 2019,  International Management Control Research Conference  1  A conceptual framework of autonomous motivation driven management control  Society is facing major sustainability issues nowadays. One of these big societal challenges is good health and well-being for everyone. Shortage of health care workers is a (future) concern to the health care system (EY, 2018; VWS, 2017;  Berenschot, 2017). Health care professionals feel demotivated by the amount of rules, procedures and administrative burden (Duyvendak, Knijn & Kremer, 2006). Studies on New Public Management in the public sector (Frey, Osterloh & Homberg, 2013; Speklé & Verbeeten, 2014) argue that the public sector does not meet the conditions that are needed for the introduction of businesslike procedures and control systems. From this urgency the search for a sustainable way of organizing within health care organizations has started (Laurant, 2015). Sustainable business model literature shows that mainstream accounting and management systems often stand in the way of an organization realizing its sustainable purpose (Lüdeke-Freund, Massa, Bocken, Brent & Musango, 2016). When motivation is a major factor in providing sustainable health care, the question arises how control systems should be designed and implemented in such a way that it preserves, enhances and leverages this motivation.  Although Sutton and Brown (2014) state that “in management accounting research, there is a significant range of existing work that considers the potential of MCS to enable autonomy, creativity, flexibility and innovation”(pp. 578), empirical findings that support this proposition are still scarce. Lövstål and Jontoft (2017) state that the employee perspective is missing in such studies. Van de Kolk, Van Veen-Dirks and Ter Bogt (2018) only found two recent studies (De Baerdemaeker & Bruggeman, 2015; Groen, Wouters & Widerom, 2017) showing the way management control (MC) can enhance motivation. Their latest research shows that MC can have positive influence on intrinsic and extrinsic motivation, specifically in the public sector. Wong-on-Wing, Guo and Lui (2010) show the importance of distinguishing between different sorts of motivation in MC research. Donnelly, Kennedy and Widener (2018) specifically focus on intrinsic motivation, which is particularly relevant for health care, because public sector employees choose more often for this sector from intrinsic motivation then their private sector’s counterparts (Frey et al., 2013).  In order to find out how MC can enhance (intrinsic) motivation, first we take Tessier and Otley’s (2012) framework as a starting point for the MC part of our conceptual model. Their paper analyses the internal consistency of Simon’s (1995) concepts and compares them with other similar concepts in the literature. Based on that, they present a revised framework with elements that have greater internal coherence. Relevant for our study is the separation between types of, objectives of and managerial intentions for controls on the one hand and employee perceptions of controls on the other hand. This is consistent with Van der Kolk et al.’s (2018) suggestion for research into different uses of MCS in order to search for different effects on employee motivation.   Second, earlier research on MC and motivation often used Self-Determination Theory (SDT) to conceptualize the relation between (elements of) MC and motivation (Sutton & Brown, 2016; Van der Kolk et al. 2018, De Baerdemaeker & Bruggeman 2015, Groen   Abstract Doctoral Colloquium 24th June 2019,  International Management Control Research Conference  2  et al. 2017, Wong-on Wing et al. 2010). Research on SDT demonstrates that autonomous motivation predicts greater work satisfaction, work commitment and performance as well as less burnout, work exhaustion and turnover. On the contrary, controlled motivation tended to show opposite results (Deci, Olafsen & Ryan, 2017; Van den Broeck, De Witte, Vansteenkiste, Lens & Andriessen, 2009).   The conceptual framework (figure 1) combines the MC elements of Tessier and Otley’s framework (2012) with insights from SDT within the work environment (Deci et al., 2017). It differentiates between the workplace context, which includes the design of MC, and how this design is perceived by employees. Our casestudy research will investigate how these elements affect the basic psychological needs of autonomy, competence and relatedness, leading to autonomous versus controlled motivation.     Figure 1: Conceptual model: design variables of MC and their influence on autonomous motivation (based on Deci et al., 2017, p. 23 and Tessier & Otley, 2012, p. 173)  Since there is a call for a better understanding of complete control systems in their daily practice and the social effects these systems have (Bromwich & Scapens, 2016; Berry, Coad, Harris, Otley & Stringer 2009; De Loo, 2015), this study has a qualitative, abductive approach. This research supplements earlier survey research in this domain. Otley (2016) states that “more insight will probably be gained, especially in what are early days in studying complete control systems in their entirety, by field studies of a small number of organizations in some depth and preferably over time” (p. 55).       Abstract Doctoral Colloquium 24th June 2019,  International Management Control Research Conference  3  Authors: MSc. Linda Rutkens-Oudman RA, Hanze University of Applied Sciences Groningen, The Netherlands, PhD  MSc. Roelfke Benedictus, Hanze University of Applied Sciences Groningen, The Netherlands, PhD Dr. Margreet Boersma-de Jong, Hanze University of Applied Sciences Groningen, The Netherlands, Professor of Applied Sciences Sustainable Financial Management Prof. Dr. Rob van Tulder, RSM Erasmus University Rotterdam, Professor of International Business-Society Management  We have not submitted a support letter yet. We have not found specifications for this support letter on the website. We had email contact with Julia Mundy, and she referred back to the website for information. We hope to hear from you if a support letter is needed, from whom and what it should include.  Contact:  Hanze University of Applied Sciences Institute for Financial Economic Management  Postbus 70030, 9704 AA Groningen, the Netherlands  w.rutkens-oudman@pl.hanze.nl   Bibliography  Berenschot (2017). Aan het werk voor een betere arbeidsmarkt van de zorg! Rapport over het terugbrengen van de tekorten aan verpleegkundigen en verzorgenden.   Berry, A.J., Coad, A.F., Harris, E.P., Otley, D.T. and Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), pp. 2-20.  Bromwich, M., Scapens, R.W. (2016). Management Accounting Research: 25 years on. Management Accounting Research, 31, pp. 1-9.  De Baerdemaeker, J., Bruggeman, W. (2015). The impact of participation in stratigicplanning on managers’ creation of budgetary slack: the mediating role ofautonomous motivation and affective organizational commitment. Management Accounting Research, 29, 1–12.  Deci, E. L., Olafsen, A. H., & Ryan, R. M. (2017). Self-determination theory in work organizations: The state of a science. Annual Review of Organizational Psychology and Organizational Behavior, 4, 19-43.  De Loo, I. (2015). Van rapport naar 'rapport': naar een meer persoonlijke benadering van management accounting & control. Inaugurele rede. Breukelen: Nyenrode.    Abstract Doctoral Colloquium 24th June 2019,  International Management Control Research Conference  4  Donnelly, A., Kennedy, F. A., & Widener, S. K. (2018). Insights into the Relationships between Personnel Control, Action Control, and Intrinsic Motivation.  Duyvendak, J. W., Knijn, T., & Kremer, M. (2006). Policy, people, and the new professional. Policy, People, and the New Professional, 7.  EY (2019). Barometer Nederlandse Gezondheidszorg 2018.   Frey, B.S., Osterloh, M. and Homberg, F. (2013). Organizational Control Systems and Pay-for-Performance in the Public Service. Organization Studies, 34(7), pp. 949-972.  Laurant, M. (2015) Samenwerken aan duurzame zorg. Arnhem, The Netherlands: HAN University of Applied Sciences Press  Lövstål, E., & Jontoft, A. M. (2017). Tensions at the intersection of management control and innovation: a literature review. Journal of Management Control, 28(1), 41-79.  Ludeke-Freund, F., Massa, L., Bocken, N., Brent, A. and  Musango, J. (2016). Business models for shared value. http/www.nbs.net: Network for Business Sustainability South Africa.  Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31(2), pp. 45-62.  Simons, R. (1995). Control in an age of empowerment. Harvard Business Review, 73(2): 8-88.  Speklé, R.F., Verbeeten, F.H.M. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), pp. 131-146.  Sutton, N., Brown, D. (2016). The illusion of no control: Management control systems facilitating autonomous motivation in university research. Accounting and Finance, 56(2), 577-604.   Tessier, S., Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171-185.  Van den Broeck, A., De Witte, H., Vansteenkiste, M., Lens, W., & Andriessen, M. (2009). De zelf-determinatie theorie: kwalitatief goed motiveren op de werkvloer. Gedrag en organisatie, 22(4), 316-335.  Van der Kolk, B. (2016). Management Control Packages in Public Sector Organizations [Groningen]: University of Groningen     Abstract Doctoral Colloquium 24th June 2019,  International Management Control Research Conference  5  van der Kolk, B., van Veen-Dirks, P. M., Ter Bogt, H. J. (2018). The Impact of Management Control on Employee Motivation and Performance in the Public Sector. European Accounting Review, 1-28.  VWS. (2017). Arbeidsmarktagenda 2023. Aan het werk voor ouderen!  Wong-On-Wing, B., Guo, L., Lui, G., 2010. Intrinsic and extrinsic motivation andparticipation in budgeting: antecedents and consequences. Behavioral Research in Accounting, 22 (2), 133–153.  

A conceptual framework of autonomous motivation driven management control

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A conceptual framework of autonomous motivation driven management control

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