Podcast
Questions and Answers
Which perspective acknowledges that control can create ongoing tension between controllers and those being controlled?
Which perspective acknowledges that control can create ongoing tension between controllers and those being controlled?
- Risk-control theory
- Critical theory
- Valuation theory
- Control as a conflict factor theory (correct)
Which approach to control emphasizes adapting to changing circumstances with self-regulation and continuous learning?
Which approach to control emphasizes adapting to changing circumstances with self-regulation and continuous learning?
- Bureaucratic control
- Empirical control
- Modern control (correct)
- Traditional control
What is the main focus when control is viewed from a 'complex' theory perspective?
What is the main focus when control is viewed from a 'complex' theory perspective?
- Applying rigid rules and procedures
- Fostering a mechanistic approach
- Establishing clear hierarchies of authority
- Understanding dynamic interrelations (correct)
What does the 'anarchist theory' suggest about control in organizations?
What does the 'anarchist theory' suggest about control in organizations?
In administrative theory, what does control primarily ensure?
In administrative theory, what does control primarily ensure?
How do the theories of organization and administration view control, drawing from Foucault's ideas?
How do the theories of organization and administration view control, drawing from Foucault's ideas?
Which theory posits that the effectiveness of control depends on the quality, fluidity, and transparency of information?
Which theory posits that the effectiveness of control depends on the quality, fluidity, and transparency of information?
How does the classical school of administration view the role of control?
How does the classical school of administration view the role of control?
According to the 'materialistic theory of control,' what underlies the concept of control?
According to the 'materialistic theory of control,' what underlies the concept of control?
Among the stages of control, according to Blanco I., What involves setting benchmarks for assessing satisfactory performance?
Among the stages of control, according to Blanco I., What involves setting benchmarks for assessing satisfactory performance?
What change does the text suggest regarding the focus of accounting information?
What change does the text suggest regarding the focus of accounting information?
What does the text imply about how organizations should approach control?
What does the text imply about how organizations should approach control?
What element is essential to assess when considering a general theory of control?
What element is essential to assess when considering a general theory of control?
What does the text suggest about organizational control systems?
What does the text suggest about organizational control systems?
What concept is associated with the 'humanistic approach' to control?
What concept is associated with the 'humanistic approach' to control?
From the viewpoint of accounting, how has control historically been tied?
From the viewpoint of accounting, how has control historically been tied?
How might a company apply a more integrated approach to organizational control?
How might a company apply a more integrated approach to organizational control?
The text mentions a study on EPM that found a difference in control approaches. Which statement best summarizes this difference?
The text mentions a study on EPM that found a difference in control approaches. Which statement best summarizes this difference?
How does the text describe control from an engineering perspectve?
How does the text describe control from an engineering perspectve?
What do the various interpretations of control have a relation with?
What do the various interpretations of control have a relation with?
Flashcards
Definition of Control
Definition of Control
The function that monitors and corrects organizational performance.
Organic Theory
Organic Theory
Living organisms self-regulate to meet their needs.
Mechanical Theory
Mechanical Theory
Machines have control devices to achieve specific goals.
Causal Theory
Causal Theory
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Dynamic Theory
Dynamic Theory
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Functionalist Theory
Functionalist Theory
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Administrative Theory
Administrative Theory
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Anarchist Theory
Anarchist Theory
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Informational Theory
Informational Theory
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Systemic Theory
Systemic Theory
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Critical Theory
Critical Theory
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Humanistic Approach
Humanistic Approach
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Valuation Theory
Valuation Theory
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Risk-Control Theory
Risk-Control Theory
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Control as Conflict Factor
Control as Conflict Factor
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Complexity Theory
Complexity Theory
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Precursors of Administration
Precursors of Administration
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Classical Theory
Classical Theory
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Human Relations
Human Relations
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Systems Theory
Systems Theory
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Study Notes
- The term "control" is interpreted differently, lacking precision empirically but highly complex scientifically, and practically presenting connotations of crisis in developing countries due to corruption and inefficiency.
- Control theories are related to what to control, why control, who controls and how, the purpose of control, method, context and timing.
Control Theories
- Organic Theory: entities self-regulate to meet their needs.
- Mechanical Theory: machines' and systems' controls to achieve a purpose.
- Causal Theory: control is the outcome of actions, producing consequences.
- Dynamic Theory: Control arises from diverse organizational flows, human, technological, capital etc, needing verification for normal operation.
- Functionalist Theory emphasizes it is a function developed in line with administrative and operational functions in organizations.
- Materialistic Theory explains control as a struggle between capitalists and workers.
- Empiricist Theory says control work is shaped by the experience of those who develop them.
- Ethical Theory posits that control relies on ethics within organizations.
- Administrative Theory: Control is the adjustment made by a director to fulfill organizational goals.
- Anarchist Theory claims control means allowing each individual to do what's needed without restrictions to achieve the organization's goals.
- Psychological Theory: Influential aspects affecting people impact their psyche, shaping behaviors and manipulation.
- Disciplinary Control Theory is framed a context of in vigilance and punishment.
- Bureaucratic Theory justifies authoritarian treatment to maintain worker discipline for production standards.
- Institutional Theory says that the impact of the environment on control activities must be recognized.
- Informational Theory says control effectiveness relies on the information system and its signals.
- Cognoscitive Theory says all discipline and knowledge controls the body, where science controls technique.
- Social Theory says that control is an agreement among groups, formal or informal.
- Systemic Theory claims control is implemented on organized systems to achieve a goal.
- Critical Theory detects deviations, watches actions, creating clashes between controllers and controlled.
- Humanistic Approach states control is human-led, affecting human relations.
- Evaluative Theory explains that control adds value to the organization, it must be effective.
- Risk-Control Theory says that control is crucial as a preventive measure, because all activity has risk.
- Control as a Conflict Factor Theory says can cause tensions between controllers and controlled because no one likes being controlled.
- Complex Theory states organizational control cant be simplified to functions, but a system integrating diverse elements.
Control in Organizational Theories
- Management includes diverse control concepts rooted in management practices.
- Control has been reduced to monitoring objects to correct deviations from traced plans.
- Administration roles include planning and directing.
- The administrative functions of planning, organizing, directing, and controlling are developed in organizations, particularly by Henry Fayol.
- Franco and de Mendonca identify diverse control approaches with elements like objectives, standards, and intervention.
- Classical administration sees control as intervening to achieve a goal.
- Neoclassical emphasizes monitoring formalized processes for coordinated objectives.
- Bureaucracy focuses in supervising for predictable organizational behavior.
- Human relations focuses on conditions of the workers
- Cybernetic control involves the interrelation of variables to maintain harmonic operations.
- Strategic administration means strategically planned intervention.
- Contingency approach sees control as dependent on the definition of situational factors.
- Organizational activity is often reduced to inspection, examination, verification, and vigilance.
- Theories focus on control as power exerted through surveillance and intervention to achieve goals.
- Organizational control has been understood through metaphors like the body or prison.
- Control has been conceived as correction, fiscal oversight, and culture, now often presented as quantitative, indicator-based monitoring.
- Corporate social responsibility is increasingly relevant to organizational control, especially internationally.
- Global information overload is seen as a challenge affecting social participation and risk management.
- Lack of historical, theoretical, and practical acknowledgment impacts perceptions around the world.
- Studying organizational control requires assessing shared beliefs, collective views, and controller practices.
Essentials to Organizational Control
- Transversal themes in organizational control include fraud, professional ethics, and process integrity.
- Studying organizational control requires comprehensive knowledge of regulation, inspection, supervision, and warning systems.
- Effective controls apply to all processes and key attributes of an entity’s financial and socio-environmental evolution.
- Total surveillance, social control, and risk management are emerging as responses to complex problems.
- Control should solve obscurity and information as solution of uncertainty.
- Real time info should meet needs with more value to the info system.
- Future info, that can simulate future behavior
- Value-based info and not cost
- Global data includes not financial and financial information
- Extract synthetic data tailored to get element analysis
Simplified Control Function
- Defined by Blanco I. (1997)
- In 4 actions
- Planning/Standars- action
- Compares results with standards
- Implement a action for standards
- Implementation of action
Wider Version of Control Function
- 12 instances
- Initial State- original system control
- Define norms and parameters
- Measurements through engineer sensors
- Sciences- defined with indicators
- Data is measured
- Info Validation
- Comparatives results (vs expectatives)
- Info Analysis
- Situation values
Perspectives of control
- Blanco Illescas defines classical control as verification and penal and anglosaxon ideas of guides to make corrections and improvements
- Japanese way is activities that are necesary for long term objetives
- There are types
- From location
- From areas
- From dimension
- The level
- The time
- Emphasis
- Permanence
- Sources
Info Tendencies for control
- Segmentations and Integrations
- Past info to future
- Impacts
- Manage from regulatory information etc.
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