Lifecyle dynamics of management control system creation: A healthcare application from idea to implementation
A four-year, longitudinal case study examined the development and operationalisation of a funding system across five organisations in a New Zealand healthcare setting. Using the lens of boundary objects, we develop a generic lifecycle model of Management Control System (MCS) to show dynamics of ideation, collaboration, rejection, and reincarnation. This model provides insights into the creation-process of MCS, rather than simply studying ready-made systems.
Dr Fred Ng is a lecturer in the Department of Accounting and Finance at the University of Auckland Business School. He obtained his PhD in 2013. Fred's research focus is on the role of management accounting in customer-firm interactions to report on the service provided and resulting profitability. A sample of his research topics are:
• Customer accounting and customer profitability analysis
• Service-dominant logic
• Revenue management
• Web-based promotions, e.g. online deals and Kickstarter projects
• Revenue drivers and cost drivers