The research reported in this communication aims at evidencing the role of management control systems (MCS) in (re)shaping temporal aspects of identity during organisational change. It contributes to an increased understanding of the identity processes involved in management control change. It underscores the importance of MCS in shaping these processes and highlights how MCS contribute to the framing of the temporal aspects of practices and related representations.
ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2007). Management Control Systems and Organisational Change: Framing Time and Identity. In: Proceedings of the 4th GMARS [Global Management Accounting Research Symposium]. Michigan State University.