Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies
Autor(a) principal: | |
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Data de Publicação: | 2006 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Journal of Information Systems and Technology Management (Online) |
Texto Completo: | https://www.revistas.usp.br/jistem/article/view/12774 |
Resumo: | The main objective of this study was to compare and contrast the three philosophies of management control models in the process of decision-making, namely reactive, proactive and the coactive. The research methodology was based on literature review and descriptive-exploratory approach and additionally a survey of 20 service organizations were carried out in order to enhance the analysis of the state of the art. To execute the aforementioned, firstly, we highlight the fundamentals of the reactive, proactive and coactive models. Secondly, compared the management behaviors in the three approaches, hitherto highlighting the concepts and their practical application, thus retrieving the management relationships in the organization. By so doing we draw the hypothesis that, middle and top managers who adopt control models that are distant from a more coactive one, generally, spend a greater number of working hours in problems solutions leaving little or no time for planning purposes. Finally, in order to consolidate this study we adopted a qualitative data gathering style of semi-structured instrument for the collection of data whereby a content analysis with the assistance of six categories were drawn. Results revealed that there is a need for a change in management paradigms so that firms are not only compared from the financial perspectives without analysis of management control models which according to this study, directly influence the operational results of the organizations. |
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Journal of Information Systems and Technology Management (Online) |
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Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies managementcontrolsystemsmodels The main objective of this study was to compare and contrast the three philosophies of management control models in the process of decision-making, namely reactive, proactive and the coactive. The research methodology was based on literature review and descriptive-exploratory approach and additionally a survey of 20 service organizations were carried out in order to enhance the analysis of the state of the art. To execute the aforementioned, firstly, we highlight the fundamentals of the reactive, proactive and coactive models. Secondly, compared the management behaviors in the three approaches, hitherto highlighting the concepts and their practical application, thus retrieving the management relationships in the organization. By so doing we draw the hypothesis that, middle and top managers who adopt control models that are distant from a more coactive one, generally, spend a greater number of working hours in problems solutions leaving little or no time for planning purposes. Finally, in order to consolidate this study we adopted a qualitative data gathering style of semi-structured instrument for the collection of data whereby a content analysis with the assistance of six categories were drawn. Results revealed that there is a need for a change in management paradigms so that firms are not only compared from the financial perspectives without analysis of management control models which according to this study, directly influence the operational results of the organizations. TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2006-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/jistem/article/view/1277410.4301/S1807-17752006000100004Journal of Information Systems and Technology Management; v. 3 n. 1 (2006); 35-52Journal of Information Systems and Technology Management; Vol. 3 No. 1 (2006); 35-52Journal of Information Systems and Technology Management; Vol. 3 Núm. 1 (2006); 35-521807-1775reponame:Journal of Information Systems and Technology Management (Online)instname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/jistem/article/view/12774/14557Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online)info:eu-repo/semantics/openAccessImoniana, Joshua Onome2014-05-18T12:51:09Zoai:revistas.usp.br:article/12774Revistahttp://www.scielo.br/scielo.php?script=sci_serial&pid=1807-1775&lng=pt&nrm=isoPUBhttps://old.scielo.br/oai/scielo-oai.php||jistem@usp.br1807-17751807-1775opendoar:2014-05-18T12:51:09Journal of Information Systems and Technology Management (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
title |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
spellingShingle |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies Imoniana, Joshua Onome management control systems models |
title_short |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
title_full |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
title_fullStr |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
title_full_unstemmed |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
title_sort |
Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies |
author |
Imoniana, Joshua Onome |
author_facet |
Imoniana, Joshua Onome |
author_role |
author |
dc.contributor.author.fl_str_mv |
Imoniana, Joshua Onome |
dc.subject.por.fl_str_mv |
management control systems models |
topic |
management control systems models |
description |
The main objective of this study was to compare and contrast the three philosophies of management control models in the process of decision-making, namely reactive, proactive and the coactive. The research methodology was based on literature review and descriptive-exploratory approach and additionally a survey of 20 service organizations were carried out in order to enhance the analysis of the state of the art. To execute the aforementioned, firstly, we highlight the fundamentals of the reactive, proactive and coactive models. Secondly, compared the management behaviors in the three approaches, hitherto highlighting the concepts and their practical application, thus retrieving the management relationships in the organization. By so doing we draw the hypothesis that, middle and top managers who adopt control models that are distant from a more coactive one, generally, spend a greater number of working hours in problems solutions leaving little or no time for planning purposes. Finally, in order to consolidate this study we adopted a qualitative data gathering style of semi-structured instrument for the collection of data whereby a content analysis with the assistance of six categories were drawn. Results revealed that there is a need for a change in management paradigms so that firms are not only compared from the financial perspectives without analysis of management control models which according to this study, directly influence the operational results of the organizations. |
publishDate |
2006 |
dc.date.none.fl_str_mv |
2006-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/jistem/article/view/12774 10.4301/S1807-17752006000100004 |
url |
https://www.revistas.usp.br/jistem/article/view/12774 |
identifier_str_mv |
10.4301/S1807-17752006000100004 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/jistem/article/view/12774/14557 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online) info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online) |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Journal of Information Systems and Technology Management; v. 3 n. 1 (2006); 35-52 Journal of Information Systems and Technology Management; Vol. 3 No. 1 (2006); 35-52 Journal of Information Systems and Technology Management; Vol. 3 Núm. 1 (2006); 35-52 1807-1775 reponame:Journal of Information Systems and Technology Management (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Journal of Information Systems and Technology Management (Online) |
collection |
Journal of Information Systems and Technology Management (Online) |
repository.name.fl_str_mv |
Journal of Information Systems and Technology Management (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
||jistem@usp.br |
_version_ |
1809284035333062656 |