Bridging and bonding in HEI research centres : exploring the moderating influence of social capital on performance outcomes under NPM-driven MACSs

The impact of social connectedness on the effectiveness of management accounting and control systems (MACSs) is little understood. The purpose of this study is to examine the importance of the theory of social capital for the challenges of European research centres of higher education institutions (HEIs). Based on a comparative case study design of research centres in a European NPM (New Public Management) forerunner and latecomer country, I explore how social capital can enrich our understanding in the field of management accounting and control while highlighting its implications for HEIs’ practitioners. Applying the work of Chenhall, Hall and Smith (2010) to the higher education context, I draw on Simons’ (1995) Levers of Control (LOC) framework to study how research directors proactively shape the MACSs-social capital relationship and observe contradictory effects on research performance across different research centre missions (Schubert, 2009).

Author

• Kellerman, Carolin

• Managerial accounting -- Europe
• Research -- Economic aspects -- Europe
• Knowledge management -- Europe
• Intellectual capital -- Management -- Europe
• Dissertations, Academic

Identifier

hdl:10133/3230

OAI identifier oai:identifier

oai:opus.uleth.ca:10133/3230