This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the…
Abstract
Purpose
This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive.
Design/methodology/approach
The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted.
Findings
The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization.
Originality/value
This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.
Details
Keywords
Andrea Óhidy and Katalin R. Forray
This introduction from Andrea Óhidy and Katalin R. Forray provides a brief overview of the social and educational situation of Roma in the Western Balkan region and the structure…
Abstract
This introduction from Andrea Óhidy and Katalin R. Forray provides a brief overview of the social and educational situation of Roma in the Western Balkan region and the structure of this book. Like in the books Lifelong Learning and the Roma Minority in Central and Eastern Europe (2019) and Lifelong Learning and the Roma Minority in Western and Southern Europe (2020), Roma are here described as a ‘hidden minority’ (Cavioni, 2020, p. 68), because despite the great number and the century-long history of Roma people on the European continent, there is still only limited information and knowledge about them, both in public awareness and scientific research. Although most members of the Roma minority have been living for centuries in their European home countries, their situation is still different from the non-Roma populations: They often suffer from socio-economic disadvantages and hate-motivated harassment and discrimination (EU-FRA, 2020a). This is not only the case in the member-states of the European Union but also in the Western Balkan region. All across Europe, there are Roma groups, which are considered to be the most disadvantaged minority, regarding their health, employment and housing and also in education. To increase their situation, European Union member states have developed common strategies, which play a part in negotiations for an EU-membership status. The so-called Western Balkan states – Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia and Serbia – might join the European Union in the coming years. The social inclusion of the Roma minority and the protection of their minority rights in these countries were formulated as a precondition for their application for EU membership. Therefore, several goals, policies and measures were implemented there to break the ‘vicious circle of poverty and discrimination’ (EU-FRA, 2020b). Participation in education and lifelong learning have become central elements of these political measures for Roma Inclusion. This book examines the education situation of Roma across the so-called Western Balkan region.