Open Universiteit

Please use this identifier to cite or link to this item:
Title: Tijdschrijven. Een casestudy onderzoek naar Tijdschrijven als Management Control-instrument
Authors: Haan de, DF
Keywords: Management Control
Tight and Loose Control
Contingency approach
Contingentie Benadering
Time Writing
Control Mechanisms
Control Mechanismen
Levers of Control
Situation based on costs
kostengerichte situatie
Situation based on innovation
innovatieve situatie
Issue Date: 1-Sep-2014
Publisher: Open Universiteit Nederland
Abstract: Time Writing is capturing the hours spent and the activities of the employees within an organization. These data are then used as a control means for increasing the efficiency (Westerkamp, 2003). Strikingly Time Writing has been criticized enormously in the literature: it is a system that is limited in features and suits only in organizations with Tight Control (Hofstede, 2005). In addition, it raises a lot of friction because of involvement of tight enforcement. However, how does Time Writing act in other situations than situations with costs emphasis? Can Time Writing be used differently? Management Control stands for the process that managers use in order to ensure that certain resources are obtained and are effectively and efficiently used to achieve organization objectives. A distinction is made between long-term planning at management level and short-term operational processes (Langfield-Smith, 1997, p. 208). However, how is it formed in other situations and how is the form and manner related to the application of Time Writing? The Contingency Approach is speaking of an open system that is susceptible to outside influences. The extent and impact of these influences form Management Control (Chen Hall, 2003). The focus of environmental influences, however, shifted towards the organization capabilities of change. The Contingency Theory is based on various Contingency variables. According to the literature, there are several variables that influence Management Control. The Contingency variables that apply in this research are: Strategy, Size and Structure, Complexity within the organization, Degree of decentralization, Dependency of the rest of the organization and the Inside behaviour and Communication patterns, Technology, Type of work, Rewards and Compensations (Gerdin, 2005). Based on the literature, the main question during this research is formed: How does Time Writing function, when considering variables from the Contingency Approach? To answer this question, several hypotheses are formed, based on the literature, in two situations, the situation based on costs and the situation based on innovation. The hypotheses concern the application of the Levers of Control of Simons (1995), using Tight or Loose Control and the application of Rewards and Compensations. The hypotheses are tested in four different cases, whereby two cases interact in the same organization: Organization X department F&C, Organization X department CS, Organization Y and Organization Z. The research consists of a Multiple Case study, in which a total of six hypotheses have been tested. Three hypotheses are emphasised on using Time Writing in the situation based on costs in which an organization is acting and three concern using Time Writing in an innovative organizational situation. The outcomes from applying the hypotheses are forming the table below: Hypotheses  Cases  Situation: based on costs or innovative? H1: Diagnostic or Interactive? H2: Tight of Loose Control? H3: Financial or Intrinsic rewards? Organization Y Based on costs Diagnostic Tight None Organization X F&C Innovative Interactive Tight None Organization X CS Mix Mix Mix Mix Organization Z Mix Mix Tight None First, there seems to appear a relation between Time Writing and strategy. In the situation based on costs Time Writing interacts as a Diagnostic Control system. In the innovative situation, it functions as an Interactive Control system. In a combination of both situations, there appears to be a mix of Control. On the one hand has a tight planning a Diagnostic influence on Time Writing. On the other hand, elements as Kaizen and Performance Dialogues play an important role in stimulating Interactive Control. Conclusively, the combination of these elements determnine the relation with strategy and the degree and kind of Control. Secondly, all time there is seeing terms of Tight Control. It does not matter if the situation is based on cost or based on innovation. The reason for this is the appearance of a tight planning all the time. Only when Time Writing is developed from within the organization by the department and her employees themselves, there seems to occur Loose Control. Loose Control is only possible, if the system is adaptable to changes and possible to grow internally together with the department where it is applied. Employee involvement is the key word here. Finally, there seems to be an absence of a relation between Time Writing and Rewards. At three of the four cases, the reason for this seems to be the early and young application of Time Writing in combination with Performance Management and the system designed by Organization Z. However, there can be a relation, which does seem to appear at Organization X, department CS. This is possible through the direct link between Time Writing and Strategy and the directly formed Key Performance Indicators on department level. Financial rewards are also applied and intrinsic rewards are coupled in the form of employee involvement, learning and responsibility. Time Writing is at Organization X CS, fully integrated in the department processes.
Appears in Collections:MSc Management Science

Files in This Item:
File Description SizeFormat 
Haan de D Finale versie.pdf1.04 MBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.