Configuration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting

Document Type : Original Article

Authors
Ali Mohammad Alimohammadi 1
Mohammad Hallaj 2
MohammadHussein Abbasimehr 3
1 MSc. Accounting- Azad university Qazvin branch
2 Ph.D. Accounting- Shiraz university
3 MSc. Accounting- Shahid beheshti university
Abstract
There is growing interest in how management controls operate together as a package of interrelated mechanisms. In world, paid attention to this subject but in Iran, there is weakly literature about this. So to increase knowledge about this and review of control packages in defense industrial companies , this study by using the method of Bedford and Malmi (2015), explores how multiple accounting and other control mechanisms commonly combine and the associations these combinations have with firm context.Here, using a cross-sectional sample of 150 firms, this study presents an empirically derived taxonomy of four control configurations used by top managers, labeled as simple, results, devolved, and hybrid. Again the results suggest, there is a relation between contextual attributions and using these management control packages. Furthermore in analyzing these configurations, this study provides accounting and control researchers with empirical observations to understand accounting control mechanism situation in management control framework.
Keywords
Management controls
configuration theory
control packages
contextual attributions
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