Conference Agenda

Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).

Please note that all times are shown in the time zone of the conference. The current conference time is: 18th Jan 2022, 03:54:17pm GMT

Session Overview
Hybrid2: stream 4
Friday, 19/Nov/2021:
11:30am - 1:00pm

Session Chair: Carlene Wynter, Aston
Location: Susan Cadbury Lecture Theatre
Ground Floor Aston Business School

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11:30am - 12:00pm

Facilitating socialization with enabling management control systems in acquired subsidiaries

Marjo Helena Väisänen

University of Oulu, Oulu Business School, Finland

This paper aims to analyze the process of socialization in a subsidiary where a global organization is integrating management control systems following an acquisition. The objective is to explore particularly the role of enabling performance measurement and other management control systems in the social integration following acquisitions. The paper also investigates how the integration of global controls impacts social relationships between lateral managers within the subsidiary. Through interviews, observation and company documentation, the paper analyzes how the socialization process of employees unfolds while a global firm integrates its international subsidiaries into the global management controls systems. Drawing on the concept of enabling controls, we investigate how actors in a newly acquired subsidiary perceive and respond to the new control systems and how they become socialized to the values of the new firm, particularly through the use of performance measurement systems and group rewards.

The findings suggest that enabling management control systems can support organizational socialization of employees, especially after acquisitions. The results indicate that using global targets and rewards based on collective achievements can facilitate socialization of the managers and employees with the acquired firm. We also find that laterally oriented management tools, such as customer relationship management (CRM) systems, can provide transparency by creating common structures and encourage socialization to help resolve existing tensions between departments. Our findings indicate that interactive technical controls, i.e. weekly meetings as a form of enabling control, worked as a socialization mechanism, offering local managers and employees an avenue for proactive socialization.

There is limited knowledge of how social integration is achieved in post-acquisition contexts and how to ensure compliance with technical controls, particularly from the perspective of the acquired firm. The results suggest that multinational firms need to pay careful attention to both social and technical control integration when implementing global control systems.

12:00pm - 12:30pm

The mediating role of controller in dealing with competing logics in a religious higher education organisation

José Carlos Oyadomari1, Marta Almeida2, Octavio Mendonça Neto1, Marcio Machini1

1Mackenzie, Brazil; 2Nova School of Business and Economics, Portugal

The objectives of this study are twofold: (1) to investigate how a religious university deals with the financialization of the higher education industry; and (2) the role of the controller in mediating the conflict between market practices and the religious values that historically were the only influencers of the university’s management practices.

We used a qualitative approach to analyse the case of a religious university in Brazil. Data collected includes semi-structured interviews with teaching directors and managers from academic and administrative areas, as well as documents such as the Statutes, Policies, Charters of Principles, Institutional Development Plan, internal reports, and minutes of board meetings.

This study found that the controller has a key role in mediating the conflicting logics within the organization. This mediating role is possible as the controller has a good understanding of both market and religious logics, and, therefore, is able to make the bridge between both logics by providing knowledge to support manager’s decisions.

This finding has a practical implication, as it shows a key competence for controllers of religious organisations needed to answer to the industry challenges. In addition, this study contributes to the literature, as it shows that conflicting logics can coexist in an organisation through the mediation of a controller which has a good understanding of both logics.

12:30pm - 1:00pm

The Rise and Fall of Risk Experts: Insights from a Brazilian Bank

Rodrigo Souza1, Ivo De Loo2

1University of Roehampton; 2Nyenrode Business University

This paper examines the ongoing discursive struggles related to the (re)conceptualization of risk management in order to understand risk management implementation and change in a particular setting: a Brazilian development bank. Internal documents, personal observations, and interview material provide a rich picture of 15 years of risk management discursive articulation in the bank. We find that the perpetuation of risk management practices and expertise intertwined with shifts in the tone at the top, regulatory changes, and claims of power made by internal stakeholders, especially. More specifically, oOur research demonstrates the ‘hidden power’ that is present in the construction and modification of risk management specific discourses. It highlights how particular, privileged discursive elements (i.e. nodal points) helped to sustain continuous experimentation with risk management in the bank until the financial crisis hit in 2008. The paper provides a unique ‘behind the scenes’ view of the ‘making of’ risk management, in which special attention is given to the role of so-called ‘risk experts’. While once influential in the bank, and seen as the bearers of great prowess, they gradually lost their appeal and status as time went by. The same turned out to hold for risk management itself, which is currently solely being used mostly as a compliance mechanism. We explain this using Laclau’s concepts of hegemony, antagonism and radical contingency, which demonstrate why risk management discourse may be stabilised, destabilised and re-stabilised in organisational settings overtime. Thus, risk management stabilisation is maintain as much by what is it as what is it not. We conclude that risk management was always considered a regulatory compliance mechanism to the legitimacy of the bank and its staff, but never deemed truly important for the bank’s prowess. As a result, it has mainly enabled (chiefly internal) stakeholders to achieve, maintain and debate their position of power in the time period under consideration.

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