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2016 | nr 441 Global Challenges of Management Control and Reporting | 164--188
Tytuł artykułu

Examining Middle Managers Mediating Role in MCS Implementation

Treść / Zawartość
Warianty tytułu
Badanie pośredniczącej roli menedżerów średniego szczebla we wdrażaniu systemów controllingu
Języki publikacji
EN
Abstrakty
Controlling ma charakter procesu społecznego, w którym komunikacja międzyludzka służy interpretacji, generującej w efekcie informacje oraz skoordynowane działania w organizacji. Dialog między najwyższym a najniższym szczeblem w organizacji jest podstawowym warunkiem sukcesu w biznesie. Podejmowanie trafniejszych decyzji strategicznych i działanie w sposób bardziej spójny z celami organizacji wymaga od kierownictwa i pracowników szeregowych lepszego zrozumienia działań i decyzji podejmowanych na innych szczeblach hierarchii. Można stwierdzić, że menedżerowie średniego szczebla determinują efektywność dialogu między najwyższym a najniższym szczeblem. Celem artykułu jest pełniejsze zrozumienie roli menedżerów średniego szczebla w dialogu między najwyższym a najniższym szczeblem służącym wprowadzaniu zmian organizacyjnych. W opracowaniu postawiono pytanie badawcze: Jaką rolę pełnią menedżerowie średniego szczebla w wdrażaniu controllingu wspierającego zmiany organizacyjne? Na podstawie przeprowadzonej analizy można stwierdzić, że aby lepiej zrozumieć dlaczego controlling działa tak, jak działa w danym obszarze organizacji, należy skupić uwagę na menedżerach średniego szczebla. Wdrażanie controllingu na poziomie operacyjnym oraz jakość informacji na szczeblu centralnym zależą od szczebla średniego, co podkreśla znaczenie pośredniczącej roli tego szczebla w zarządzaniu opartym na wiedzy w zmiennym i wysoce innowacyjnym środowisku. Drugim nowatorskim elementem badania jest jego interdyscyplinarny charakter, jako że łączy ono metody badawcze z obszarów semiotyki i nauk o zarządzaniu. Badanie stanowi wkład w teorię komunikacji bazującą na semiotyce kulturowej Lotmana. Wnioski z badania poszerzają nasze rozumienie roli menedżerów średniego szczebla we wdrażaniu controllingu służącego zmianie organizacyjnej i innowacyjności(abstrakt oryginalny)
EN
Management Control Systems (MCS) are a socially constructed process in which communication between people creates interpretation and, as a result, information, and coordinated actions throughout an organisation. The dialogue between top and ground level looks a main assumption for successful business. To make better strategic decisions and act in a way that is more suitable for organisational objectives, executives and groundlevel employees need a better understanding of the actions and decisions at the other end of the organisational hierarchy. Arguably, middle managers (MMs) act as determinants in the dialogue between the senior and the ground level. The aim of the study is to better understand the role that MMs play in the dialogue between the senior and the ground level for facilitating organizational changes. The research question for the study is: What role do MMs play in implementing MCS for facilitating organizational changes? Based on this research analysis, we can conclude that to better understand how and why MCS works as it does in a given part of an organization we have to focus on the middle level. The implementation of MCS on the operative level or quality of information on the senior level depends on the middle level and it accentuates the importance of middle managers mediating role of informationbased management of innovative and fast changing environment. The second contribution of this study is its use of an interdisciplinary approach. This study connects the semiotic and managerial frameworks. The study contributed to communication theory of MCS based on Lotman's cultural semiotics. The findings of the study extend our understanding of the role of MMs in implementing MCS in creating changes and innovation(original abstract)
Twórcy
autor
  • Estonian Business School, Estonia
autor
  • University of Sydney, Australia
autor
  • University of Tampere, Finnland
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Bibliografia
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