Title: Towards a communication-based typology of management control modes: showing the relevance of communicative action for entrepreneurial settings
Authors: Tawhid Chtioui; Stephanie Thiery Dubuisson
Addresses: Emlyon Business School, Marina de Casablanca – Tour Cristal 1, 20000 Casablanca, Morocco ' ICN Business School, Université de Lorraine, Cerefige, 86 rue du Sergent Blandan, 54000 Nancy, France
Abstract: This study uses Habermas's Theory of Communicative Action to illustrate the relevance of adopting a communication-based approach in order to better understand the management control process. We develop a three-dimensional measurement model to analyse the act of communication in the management control process in terms of organisational communication, interpersonal communication and managerial communication. We use this model to propose a typology of management control modes and define four modes of communication for the management control process: communicative, relational, command-control and informative. We found that one situation corresponds to highly efficient communication, based on mechanisms for circulating and sharing organisational information. Our results and typology support the idea that communication is a crucial item within the management control process and that it enables it through two specific channels: interpersonal and organisational communication. This communicative management control mode is consistent with new challenges and growth opportunities that emerge in settings such as the ones of entrepreneurship.
Keywords: management control; management control systems; MCS; communicative action; entrepreneurship; entrepreneurial settings; typology; control modes; communication; innovation.
DOI: 10.1504/IJESB.2020.104249
International Journal of Entrepreneurship and Small Business, 2020 Vol.39 No.1/2, pp.163 - 191
Received: 05 Oct 2017
Accepted: 11 Apr 2018
Published online: 23 Dec 2019 *