Wake, Nicholas (2009) Towards an understanding of the balanced scorecard as a means of management control of knowledge workers. PhD thesis, University of Warwick.

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Abstract

This thesis explores how the Balanced Scorecard supports management control of
knowledge workers. The research takes a case study approach, analyzing three
divisions within the Rolls Royce Marine business.
The literature is used to both frame the research question and to generate a number
of theoretical propositions and a priori constructs which the research explores. The
work relies on participant observation, in‐depth interviewing and documentary data
as data collection methods. Data analysis is through in vivo analysis of interview
data, relying on triangulation between data sources.
The analysis yields a number of results. Firstly, the research situates the balanced
scorecard as an important strategic communication mechanism, but one that is not
used for operational control system. It situates the balanced scorecard as one of a
number of control systems within the organisations case studied, providing evidence
of where the balanced scorecard supports control activities.
This research provides a number of contributions to knowledge. Two frameworks are
created: the first – the management control typology is important since it draws
together strands of research and provides a single framework for management
control systems. The second, the knowledge worker typology provides a system for
understanding the different types of knowledge work and hence advances the
debate on defining what is a knowledge worker.
The empirical investigation provides some tentative conclusions on the different
types of control systems used for different types of knowledge worker. It also
identifies that the way in which the balanced scorecard is used within the case study
organisations differs from the approach suggested by the original literature.
The work argues that to understand management control systems in their entirety, it
is necessary to both understand what the management control system is and also
how it is used. The work concludes by suggesting a research agenda which explores
the cultural aspects of management control systems in more depth.

Item Type:	Thesis or Dissertation (PhD)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Library of Congress Subject Headings (LCSH):	Rolls-Royce Ltd. -- Management, Knowledge workers -- Research, Personnel management -- Great Britain, Management -- Research
Official Date:	September 2009
Dates:	Date Event September 2009 Submitted
Institution:	University of Warwick
Theses Department:	School of Health and Social Studies
Thesis Type:	PhD
Publication Status:	Unpublished
Extent:	292 leaves : ill., charts
Language:	eng
URI:	http://wrap.warwick.ac.uk/id/eprint/3215

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