Bridging and bonding in HEI research centres : exploring the moderating influence of social capital on performance outcomes under NPM-driven MACSs
Date
2011
Authors
Kellerman, Carolin
Journal Title
Journal ISSN
Volume Title
Publisher
Lethbridge, Alta. : University of Lethbridge, Faculty of Management, c2011
Abstract
The impact of social connectedness on the effectiveness of management accounting and
control systems (MACSs) is little understood. The purpose of this study is to examine the
importance of the theory of social capital for the challenges of European research centres
of higher education institutions (HEIs). Based on a comparative case study design of
research centres in a European NPM (New Public Management) forerunner and
latecomer country, I explore how social capital can enrich our understanding in the field
of management accounting and control while highlighting its implications for HEIs’
practitioners. Applying the work of Chenhall, Hall and Smith (2010) to the higher
education context, I draw on Simons’ (1995) Levers of Control (LOC) framework to
study how research directors proactively shape the MACSs-social capital relationship and
observe contradictory effects on research performance across different research centre
missions (Schubert, 2009).
Description
x, 169 leaves ; 29 cm
Keywords
Managerial accounting -- Europe , Research -- Economic aspects -- Europe , Knowledge management -- Europe , Intellectual capital -- Management -- Europe , Dissertations, Academic