来源：会计系
主 题：竞争性制度逻辑、多元组织角色与管理控制实践的变革：基于一家国有企业的案例研究
主讲人：戴璐（中国人民大学商学院副教授）
协调人：李一夫
时 间：2024年9月20日（周五）上午10:00-11:30
地 点：明德商学楼1007室
语 言：中英文
讲座摘要：
Recent study on the organization destabilization resulting from response to competing institutional logics brings a new insight, which partly contradicts one assumption of institutional logic theory. Given emerging theoretical controversy, this study is aimed to investigate and theorise a process model of interrelated changes of management control elements, including traditional control practices and new managerial accounting reports in an organization in responses to tensions of institutional logics. In contextualizing research motivation into institutional environment, we specifically cast attention on a typical tension between state and market logics and a unique tension within state logic in the largest transitional economy. A case study is designed and conducted on the field sites of a dominating SOE in an important segment in China. The longitudinal case analyses indicate that the tension related to institutional logics at macro-level had partly shaped incoherent frames among executives and middle managers on goal and path of interrelated changes of control elements at micro-level. As a result, the quality control, online managerial reporting and PMS form a selective coupled to build an acceptable balance between competing pursuits of state and market logics. Our research takeaway adds new theoretical and practical implications on how changes of managerial control elements had been interrelated till maintaining the adaptability to tensions of logics.
主讲人简介：
戴璐，中国人民大学商学院会计系副教授，主要从事管理会计及其数字化前沿应用、智能风险管理与内部控制等领域的科研工作，在《管理世界》《中国工业经济》《南开管理评论》《会计研究》《审计研究》等核心期刊上发表论文多篇，在财政部组织的中国会计领域自主知识体系建构中担任内部控制方向的执笔人。
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