Work

The human side of organizational change: Compliance and management control systems in Italian public utilities

Year: 2012

Type: article

Abstract: Departing from a neo‐institutional framework, this article investigates the role and the importance of Management Control Systems (MCS) used by the Italian local public transport and electricity supply utilities in governing the processes of organizational change that occurred in the last decade. The role of MCS in the implementation of business strategy and organizational change represents a recurrent topic in literature. Nevertheless, only a few studies have covered until now the relationship between MCS and change processes. Our empirical analysis has surveyed overall 185 local public utilities. We analyzed the way in which management has adopted MCS, as well as the outcome of the implementation of organizational change. Our study confirms that organizational change processes are carried out with the purpose of obtaining institutional legitimacy, deploying behavioral control mechanisms, such as incentives and empowerment. © 2012 Wiley Periodicals, Inc.

Source: Human Factors and Ergonomics in Manufacturing & Service Industries

DOI: 10.1002/hfm.20515

Authors: Gianluigi Mangia, Mario Pezzillo Iacono, Paolo Canonico, Marcello Martinez, Riccardo Mercurio

Institutions: University of Naples Federico II, University of Campania "Luigi Vanvitelli"

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2043379347

FWCI: 5.113

Cites: 42

Cited by: 16

Related to: 10