Management control systems and generational differences: An exploratory case study of a professional services firm

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dc.contributor.author Brown, David en_US
dc.contributor.author Petroulas, Emma en_US
dc.contributor.author Sundin, Heidi en_US
dc.contributor.editor Hay, D; Moroney, R en_US
dc.date.accessioned 2010-05-28T10:04:31Z
dc.date.available 2010-05-28T10:04:31Z
dc.date.issued 2008 en_US
dc.identifier 2008001634 en_US
dc.identifier.citation Brown David, Petroulas Emma, and Sundin Heidi 2008, 'Management control systems and generational differences: An exploratory case study of a professional services firm', AFAANZ, Sydney, Australia, pp. 1-36. en_US
dc.identifier.issn - en_US
dc.identifier.other E8 en_US
dc.identifier.uri http://hdl.handle.net/10453/11430
dc.description.abstract This research investigates how generational culture is reflected in the design and use of Management Control Systems (MCS) within a Professional Services Firm. Literature suggests that each generation has its own characteristics or culture. This culture gives rise to preferences within each generation that potentially impact how they interface in organizations and impact the design, use and effectiveness of MCS. This issue is come to the fore in the current tight labour market and especially in accounting firms. The paper adopts an exploratory case study approach of a Big 4 Accounting Firm. The research demonstrates that generational culture has been an influential factor in the case firm?s MCS design. In doing so it provides insights as to how organisations can design their MCS in order to satisfy the preferences of different generations. Furthermore, the research shows that the firm aligned the MCS design to the preferences of Generation Y and explains why this was done. This improved retention rates in a tight labour market. However, it also raises concerns that this design may be at the detriment to the firm through changes in firm culture, creation of conflict between generations, and a problems with the performance of Generation Y. en_US
dc.language en_US
dc.publisher AFAANZ en_US
dc.relation.hasversion Accepted manuscript version en_US
dc.relation.isbasedon en_US
dc.title Management control systems and generational differences: An exploratory case study of a professional services firm en_US
dc.parent 2008 AFAANZ/IAAER Conference website papers en_US
dc.journal.volume en_US
dc.journal.number en_US
dc.publocation Sydney, Australia en_US
dc.identifier.startpage 1 en_US
dc.identifier.endpage 36 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150105 en_US
dc.personcode 970911 en_US
dc.personcode 101088 en_US
dc.personcode 996247 en_US
dc.percentage 80 en_US
dc.classification.name Management Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom Accounting and Finance Association of Australia and New Zealand Conference en_US
dc.date.activity 20080706 en_US
dc.location.activity Sydney, Australia en_US
dc.description.keywords management control systems, generational culture en_US
dc.staffid en_US
dc.staffid 996247 en_US


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