http://hdl.handle.net/10379/88 Sun, 29 Oct 2017 22:02:10 GMT 2017-10-29T22:02:10Z http://hdl.handle.net/10379/6693 Simons' levers of control framework: Commensuration within and of the framework Curtis, Emer; Lillis, Anne M.; Sweeney, Breda Abstract Purpose Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables. Methodology/approach We derive the conceptual core of the framework from Simons’ writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restriction of LoC to formal information-based routines. Findings We draw on the inconsistencies identified to build the case for commensuration or a “common standard” for the framework’s use on two levels: the constructs within the framework (through reference to the conceptual core of the framework) and the framework itself (through explicit inclusion of informal controls). Research implications We illustrate the benefits of commensuration through the potential to guide the scope of the domain of observables in empirical LoC studies, and to study LoC as complementary or competing with other management control theories. Originality/value Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself. Sun, 01 Jan 2017 00:00:00 GMT http://hdl.handle.net/10379/6693 2017-01-01T00:00:00Z http://hdl.handle.net/10379/6395 Audit quality threatening behaviours: perceptions of auditees Sweeney, Breda; Pierce, B. Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. Interview findings reveal that auditees (particularly those with previous audit experience) perceive themselves as being in a position to detect some shortcomings in audit work; however, few consequences were perceived as arising from the behaviours and they reported a general reluctance to report the behaviours externally, should they be detected. Implications of the findings and areas for future research are discussed in the paper. Thu, 01 Jan 2015 00:00:00 GMT http://hdl.handle.net/10379/6395 2015-01-01T00:00:00Z http://hdl.handle.net/10379/6393 Tax and performance measurement: an inside story Mulligan, Emer; Oates, Lynne Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth semi-structured interviews conducted in 2006 with 26 senior tax executives from 15 Silicon Valley-based companies. We also draw on documentary evidence including the relevant 10K reports and take an interpretive approach to the analysis. Many of the performance measures referred to in prior literature were employed in the companies. There was no evidence to suggest the profit centre performance measurement model is being adopted by MNEs for their tax departments. Two distinct aspects particularly exercised the interviewees, that is, the effective tax rate (ETR) and post-tax versus pre-tax performance measurement. Many interviewees did not perceive the ETR as being an appropriate measure of performance, yet they recognised its importance internally and externally. Many companies worked on the basis that there is an ‘acceptable range’ of ETRs which won’t give rise to any unwanted questions. Most interviewees shared the view that a post-tax basis of measuring performance of business units might only serve to increase tax risks, preferring instead for the in-house tax executives to remain the exclusive tax knowledge experts. This study contributes to the diversification of tax research within accounting by demonstrating how qualitative work can provide unique insights. It enhances our understanding of how performance measurement of tax might influence the tax-planning behaviour of in-house tax executives and cautions against exclusive reliance on the ETR as a measure of the effect of tax planning. Fri, 01 Jan 2016 00:00:00 GMT http://hdl.handle.net/10379/6393 2016-01-01T00:00:00Z http://hdl.handle.net/10379/6389 Managing different types of innovation: Mutual reinforcing management control systems and the generation of dynamic tension Curtis, Emer; Sweeney, Breda Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing management control systems (MCSs) and the generation of dynamic tension between the different types of innovation. Findings show how mutually reinforcing MCSs create a push for consistency but fail to generate a dynamic tension between different types of innovation, thus crowding out one type of innovation. While the literature to date has been unclear on how mutual reinforcement and the generation of dynamic tension are related, this study makes a distinction between mutually reinforcing control systems that support each other in driving momentum around a particular strategic objective (consistent reinforcement), and control systems which are reinforcing in creating dynamic tension, thus reducing momentum in one particular direction (countervailing reinforcement). It also contributes to the literature by highlighting the protective role that MCSs can play in the management of innovation. Feedback and measurement systems reduce the vulnerability of resources to diversion to other areas by stimulating action on projects, driving accountability around the use of the resources, and commanding management attention. Thu, 17 Nov 2016 00:00:00 GMT http://hdl.handle.net/10379/6389 2016-11-17T00:00:00Z