Title: Innovation in organisational control systems: toward greater accountability

Authors: Carlos Martin-Rios

Addresses: Ecole hôtelière de Lausanne, HES-SO, University of Applied Sciences Western Switzerland, Route de Cojonnex 18, 1000 Lausanne 25, Switzerland

Abstract: Organisational control systems are a central phenomenon, yet despite their significance, top-down command-and-control approaches often dominate research. This surmise creates no problem in hierarchical organisations where everyone knows their work duties and what is expected of them. However, it becomes troublesome in knowledge work, where the sets of tasks carried out by any two members of the organisation differ significantly. The article offers conceptual insights elucidating control systems based on the notion of accountability; which help to raise awareness and mobilise efforts beyond the boundaries of long-established hierarchical control. Implications for the theory and practice of organisational control are discussed.

Keywords: organisational control; accountability; innovation; knowledge work; control theory; collaboration; contribution; control systems; hierarchical control; knowledge organisation; performance management.

DOI: 10.1504/IJBPM.2015.072235

International Journal of Business Performance Management, 2015 Vol.16 No.4, pp.373 - 388

Received: 11 Feb 2014
Accepted: 06 Oct 2014
Published online: 06 Oct 2015 *

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