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Title: Management control systems and their use in aligning managerial values : the case of a Mexican microfinance bank
Author: Casanueva, Antonio
ISNI:       0000 0004 6496 7077
Awarding Body: University of Warwick
Current Institution: University of Warwick
Date of Award: 2017
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Management control (MC) is a behavioural issue. Senior managers seek to align managerial endeavours with the organisation’s objectives. Traditionally, alignment has focused on seeking to ensure that managers support organisational aims by motivating, rewarding, and even monitoring, the achievement of assigned targets. MC was originally mainly about financial targets, before broadening to include nonfinancial performance measures. However, there is evidence to suggest that organisations may also seek to align managerial “values” with those of the organisation. Organisational attempts to influence managerial mindsets through the MC process raise non-trivial questions regarding the procedures and systems involved, the reasons for apparently expanding into attempts to influence thinking, and the possible consequences of such attempts. These questions form the basis of the present study. This thesis reports on a case study of Compartamos Bank, a Mexican organisation with a religious ethos, selected through theoretical sampling. Compartamos claims to have the “person” at the centre of its philosophy. The thesis contributes to the MC literature by broadening the scope of value systems. The findings suggest that value systems are not just a means of boosting performance and accomplishing organisational aims; they may also be used to foster managers’ development on various personal dimensions. Evidence from the case study suggests that frequent reinforcement of the organisation’s philosophy through its value system, along with a boundary system, may enhance “value congruence”. However, using these MC mechanisms may also cause various unintended side-effects. In detailing the implementation process of a value system, the study fills a gap identified in the MC literature regarding whether and, if so, why organisations may implement “softer” approaches involving the encouragement of shared values, and what may be the possible consequences of doing so.
Supervisor: Not available Sponsor: Instituto Panamericano de Alta Dirección de Empresa ; Consejo Nacional de Ciencia y Tecnología (Mexico)
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: HD28 Management. Industrial Management