Mapa strategii jako schemat współdzielonego modelu mentalnego dla systemu kontroli interaktywnej

Main Article Content

Michał Pietrzak
Joanna Domagała


Słowa kluczowe : system kontroli interaktywnej, zrównoważona karta wyników, mapa strategii, model mentalny, organizacyjne uczenie się
Abstrakt

Obecnie przedsiębiorstwa działają w niezwykle burzliwym otoczeniu w warunkach znacznych luk w wiedzy o przyszłych zdarzeniach (tj. knightowskiej niepewności). W związku z tym istnieje potrzeba stosowania bardziej elastycznych systemów kontroli zarządczej. W nawiązaniu do schematu czterech dźwigni kontroli Simonsa (levers of control – LOC) istnieje obecnie potrzeba szerszego wykorzystania systemów przekonań i interaktywnych systemów kontroli, które umożliwiłyby proces organizacyjnego uczenia się. Celem niniejszego artykułu jest omówienie roli mapy strategii jako ramy wspólnego modelu mentalnego dla interaktywnego systemu kontroli w kontekście rosnącej niepewności. Niniejszy artykuł ma charakter przeglądowy i zawiera pewne wstępne propozycje dalszych badań. Przegląd obejmuje literaturę dotyczącą systemów kontroli zarządczej, dźwigni kontroli (w tym kontroli interaktywnej), zrównoważonej karty wyników, map strategii, modeli mentalnych i organizacyjnego uczenia się. Przegląd ma głównie charakter jakościowy, jednak jest w pewnym zakresie wsparty również ilościową analizą bibliometryczną, w tym analizą współwystępowania słów (co-word analysis) do której zastosowano oprogramowanie VOSviewer v.1.6.17. Sytuacja rosnącej knightowskiej niepewności wymaga obecnie szerszego zastosowania systemów kontroli interaktywnej. Mapy strategii wpisują się w to zapotrzebowanie – umożliwiają one bowiem zrozumienie założeń strategicznych, strukturyzację problemów, dyskusję, pozyskiwanie wiedzy. Mapa strategii może być postrzegana jako narzędzie mapowania poznawczego. Stanowi ona zbiór hipotez, które mogą być empirycznie testowane poprzez wdrażanie strategii, umożliwiając tym samym strategiczne uczenie się (w tym tzw. uczenie się na zasadzie podwójnej pętli sprzężenia zwrotnego). Taki mechanizm podwójnej pętli uczenia się pozwala na iteracyjne tworzenie strategii organizacji, która może być bardziej odporna w turbulentnym otoczeniu. Podstawą interaktywnego systemu kontroli jest poczucie własności mapy strategii wśród pracowników. W związku z tym dużą rolę odgrywa zbieżność modeli mentalnych członków organizacji w wyniku „dialogu strategicznego”. Produktem takiego procesu organizacyjnego uczenia się jest wspólny, podzielany model mentalny. Model ten musi zostać wypracowany, upowszechniony w organizacji i zaakceptowany przez pracowników, a następnie udoskonalony poprzez uczenie się przez działanie.

Article Details

Jak cytować
Pietrzak, M., & Domagała, J. (2022). Mapa strategii jako schemat współdzielonego modelu mentalnego dla systemu kontroli interaktywnej. Ekonomika I Organizacja Logistyki, 7(2), 67–96. https://doi.org/10.22630/EIOL.2022.7.2.13
Bibliografia

Abernethy M.A., Brownell P., 1997: Management control systems in research and development organization: the role of accounting, behavior and personnel controls, Accounting, Organizations and Society, 22(3/4), 233–248. (Crossref)

Abernethy M.A., Brownell P., 1999: The role of budgets in organisations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204. (Crossref)

Abernethy M.A., Lillis A.M., 1995: The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society, 20(4), 241–258. (Crossref)

Abernethy M.A., Lillis A.M., 2001: Interdependencies in organisation design: A test in hospitals, Journal of Management Accounting Research, 107–129. (Crossref)

Ackerman F., Eden C., 2010: Strategic Options and Analysis, [in:] M. Reynolds, S. Holwell (eds.), Systems Approaches to Manage Change: A Practical Guide, Springer, London, 135–190. (Crossref)

Ahrens T., Chapman C.S., 2004: Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain, Contemporary Accounting Research, 21(2), 271–301. (Crossref)

Ansell C., Boin A., 2019: Taming Deep Uncertainty. The Potential of Pragmatist Principles for Understanding and Improving Strategic Crisis Management, Administration & Society, 51(7), 1079–1112, 7, https://doi.org/10.1177/0095399717747655 (Crossref)

Anthony, R. N., & Govindarajan, V. (1997). Management control systems. Richard D. Irwin, Homewood, IL, US.

Argyris C., Schön D.A., 1978: Organizational Learning: A Theory of Action Perspective, Addison-Wesley, Reading, MA.

Armstrong R., 2019: Revisiting strategy mapping for performance management: A realist synthesis, International Journal of Productivity And Performance Management, 68(4), 721–752. (Crossref)

Babich P., 2002: Hoshin Handbook. Focus and link activities throughout the organization. Total Quality Engineering, Poway.

Beck U., 1992: Risk Society. Towards a New Modernity, Sage Publications, London.

Beck U., 2008: World at Risk: The New Task of Critical Theory, Development & Society, 37(1), 1–21.

Beck U., 2009: World Risk Society and Manufactured Uncertainties, Iris, 1(2), 291–299.

Beck U., 2020: World at Risk, Polity Press, Cambridge.

Bedford D.S., 2015: Management control systems across different modes of innovation: implications for firm performance, Management Accounting Research, 28, 12–30. (Crossref)

Bisbe J., Otley D., 2004: The effects of the interactive use of management control systems on product innovation, Accounting, Organizations and Society, 29(8), 709–737. (Crossref)

Bruining H., Bonnet M., Wright M., 2004: Management control systems and strategy change in buyouts, Management Accounting Research, 15, 155–177. (Crossref)

Capelo C., Dias J.F., 2009: A system dynamics-based simulation experiment for testing mental model and performance effects of using the balanced scorecard, System Dynamics Review, 25(1), 1–34. (Crossref)

Checkland P., Poulter J., 2010: Soft Systems Methodology [in] M. Reynolds, S. Holwell (eds), Systems Approaches to Manage Change: A Practical Guide, Springer, London, 191–242. (Crossref)

Chiesa V., Frattini F., Lambert L., Noci G., 2009: Exploring management control in radical innovation projects, European Journal of Innovation Management, 12(4), 416–443. (Crossref)

Cohen M., March J.G., 1974: Leadership and Ambiguity, McGraw-Hill, New York.

Cooper D.J, Ezzamel M., 2016: A critical analysis of the balanced scorecard: towards a more dialogic approach, [in:] J. Haslam, P. Sikka (eds), Pioneers of Critical Accounting: A Celebration of the Life of Tony Lowe, Palgrave Macmillan, London, 201–230. (Crossref)

Cowley M., Domb E., 1997: Beyond Strategic Vision. Effective Corporate Action with Hoshin Planning, Butterworth-Heinemann, Boston.

Craik K., 1943: The Nature of Explanation; Cambridge University Press, Cambridge.

Curtis E., Sweeney B., 2017: Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension, Accounting and Business Research, 47(3), 313–343. (Crossref)

Department of Defense News Briefing – Secretary Rumsfeld and Gen. Myers, February 12, 2002, [electronic source] https://archive.ph/20180320091111/http://archive.defense.gov/Transcripts/Transcript.aspx?TranscriptID=2636 [access: 08.04.2022].

Drucker P. 1994: The Theory of the Business, Harvard Business Review, 72(5), 95–104.

Eccles R. 1991: The performance measurement manifesto, Harvard Business Review, 63(1), 31–137.

Foss N.J., Klein P.G., 2012: Organizing Entrepreneurial Judgement. A New Approach to the Firm, Cambridge University Press, Cambridge. (Crossref)

Gioia D. A., Chittipeddi K., 1991: Sensemaking and sensegiving in strategic change initiation, Strategic Management Journal, 12(6), 433–448. (Crossref)

Gonzalez J.M.H., Calderon M.A., Goznalez J.L.G., 2012: The alignment of managers’ mental models with the balanced scorecard strategy map, Total Quality Management & Business Excellence, 23(5–6), 613–628. https://www.doi.org/10.1080/14783363.2012.669546 (Crossref)

Grady M.W., 1991: Performance measurement: implementing strategy. Management Accounting 72(12), 49–53.

Groen, B.A.C., Wouters, M.J.F., Wilderom, C.P.M., 2012: Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study, Management Accounting Research, 23(2), 120–141. (Crossref)

Gupta A., Wilemon D.L., 1990: Accelerating development of technology-based new products, California Management Review, 32(2), 24–44. (Crossref)

He Q., 1999: Knowledge discovery through co-word analysis, Library Trends, 48(1), 133–159.

Henri J.-F., 2006: Management control systems and strategy: a resource-based perspective, Accounting, Organizations and Society, 31(6), 529–558. (Crossref)

Hoverstadt P., 2010: The Viable System Model, [in:] M. Reynolds, S. Holwell (eds), Systems Approaches to Manage Change: A Practical Guide, Springer, London, 87–133. (Crossref)

Islam S., 2018: A practitioner’s guide to the design of strategy map frameworks, Pacific Accounting Review, 30(3), 334–351. (Crossref)

Islam S., 2019: A Field Study of Strategy Map Evolution, Journal of Management Accounting Research, 31(3), 83–98. https://doi.org/10.2308/jmar-5237 (Crossref)

Johnson-Laird P.N., 1983: Mental models: Towards a cognitive science of language, inference, and consciousness, Harvard University Press, Harvard.

Kaplan R.S., 2010: Conceptual foundations of the Balanced Scorecard, Harvard Business School Working Paper, 10(074), 1–37. (Crossref)

Kaplan R.S., Norton, D.P., 1992: The Balanced Scorecard – Measures that Drive Performance, Harvard Business Review, 70(1), 71–79.

Kaplan R.S., Norton, D.P., 2004: Strategy Maps. Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press, Boston.

Kaplan R.S., Norton D.P., 2008: The Execution Premium. Linking Strategy to Operations for Competitive Advantage, Harvard Business School Press, Boston.

Kelly G.A., 1955: The Psychology of Personal Constructs, Norton, New York.

Kim Y., 2018: Enhancing employee communication behaviors for sensemaking and sensegiving in crisis situations: Strategic management approach for effective internal crisis communication, Journal of Communication Management, 22(4), 451–475. (Crossref)

Kirzner I.M., 2013: Competition and Entrepreneurship, [in:] Boettke P.J., Sautet F. (eds), The Collected Works of Israel M. Kirzner. Liberty Fund, Indianapolis, United States.

Knight F.H., 2009: Risk, Uncertainty and Profit, Signalman Publishing, Orlando. (Crossref)

Kumar, J., Prince N., Baker H.K., 2022: Balanced Scorecard: A Systematic Literature Review and Future Research Issues, FIIB Business Review,11(2), 147–161. https://www.doi.org/10.1177/23197145211049625 (Crossref)

Laukkanen M., 1994: Comparative Cause Mapping of Organizational Cognitions, Organization Science, 5(3), 322–343. (Crossref)

Lill P.A., Wald A., 2021: The agility-control-nexus: A levers of control approach on the consequences of agility in innovation projects, Technovation, 107, 102276. (Crossref)

Lueg R. (2015). Strategy maps: the essential link between the balanced scorecard and action, Journal of Business Strategy, 36(2), 34–40. (Crossref)

Lueg R., Norreklit H., 2012: Performance measurement systems – beyond generic strategic actions, [in:] F. Mitchell, H. Norreklit, M. Jakobsen M. (eds), The Routledge Companion to Cost Management, Routledge, New York, 342–359.

Marginson D.E.W., 2002: Management control systems and their effects on strategy formation at middle-management levels: Evidence from a UK organisation, Strategic Management Journal, 23, 1019–1031. (Crossref)

Martínez Ramos M., Gutiérrez Hidalgo F., 2003: From diagnostic to interactive style of management control, Management Research News, 26(5), 21–31. https://doi.org/10.1108/01409170310783448 (Crossref)

Matsuo M., Matsuo T., 2017: The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams, Journal of Accounting & Organizational Change, 13(3), 410–424. https://doi.org/10.1108/JAOC-06-2016-0034 (Crossref)

McGarvey B., Hannon B., 2004: Dynamic Modeling for Business Management: An Introduction, Springer, New York. (Crossref)

Morgan G. (2006). Images of Organizations, Sage Publications, Thousand Oaks, CA.

Muller J.Z., 2018: The Tyranny of Metrics, Princeton University Press, Princeton.

Mundy J., 2010: Creating dynamic tensions through a balanced use of management control systems, Accounting, Organizations and Society, 35, 499–523. (Crossref)

Naro G., Travaille D., 2019: From the collective design of a Balanced Scorecard to its abandonment: organizational learning in question, Comptabilité Contrôle Audit,25(1), 2–39. (Crossref)

Nita B., 2016: Krytyka Zrównoważonej Karty Wyników, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 442, 325–333.

Niven P.R., 2005: Balanced Scorecard Diagnostics. Maintaining Maximum Performance, John Wiley & Sons, Hoboken.

Niven P.R., 2008: Balanced Scorecard Step-by-Step for Government and Nonprofit Agencies, John Wiley&Sons, Hoboken.

North D.C., 2011: Institutions, Institutional Change and Economic Performance, 31st printing, Cambridge University Press, New York.

Norreklit H., 2000: The balance on the balanced scorecard a critical analysis of some of its assumptions, Management Accounting Research, 11(1), 65–88. (Crossref)

Otley D.T., 1999: Performance management: a framework for management control systems research, Management Accounting Research, 10, 363–382. (Crossref)

Perera S., Harrison G., 1997: Customer focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note, Accounting, Organizations and Society, 22, 557–572. (Crossref)

Pietrzak M., 2013: Potrzeba kontroli zarządczej w publicznych szkołach wyższych, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 291, 404–414.

Pietrzak M., 2014: Using the strategy map as a strategic communication tool in higher education: A case study of Warsaw University of Life Sciences, Online Journal of Applied Knowledge Management, 2(2), 26–42.

Pietrzak M., 2017: Balanced scorecard and Morgan’s organizational metaphors, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 407, 106-116. (Crossref)

Pietrzak M., 2021: The Application of a Balanced Scorecard in Higher Education Institutions. A Case Study of WULS, [in:] Z. Sinuany-Stern (ed.), Handbook of Operations Research and Management Science in Higher Education, Springer Cham, 419–451. (Crossref)

Pietrzak M., Paliszkiewicz J., 2015: Framework of Strategic Learning: The PDCA Cycle, Management, 10(2), 149–161.

Prahalad C.K., Bettis R.A. 1986: The Dominant Logic: a New Linkage Between Diversity and Performance, Strategic Management Journal, 7, 485–501. (Crossref)

Rigby D., Bilodeau B., 2015: Management Tools & Trends 2015, Bain and Company, Boston.

Rigby D., Bilodeau B., 2018: Management Tools & Trends 2018, Bain and Company, Boston.

Ritchie-Dunham J.L., 2002: Balanced scorecards, mental models and organizational performance: a simulation experiment, University of Texas, Austin [PhD thesis].

Ritchie-Dunham J.L., Puente L.M., 2008: Strategic Clarity: Actions for Identifying and Correcting Gaps in Mental Models, Long Range Planning, 41, 509–529. (Crossref)

Rodan S., 2005: Exploration and exploitation revisited: extending March’s model of mutual learning, Scandinavian Journal of Management, 21(4), 407–428. (Crossref)

Ronda-Pupo G.A., Guerras-Martin L.A., 2012: Dynamics of the Evolution of the Strategy Concept 1962–2008: A Co-Word Analysis, Strategic Management Journal, 33, 162–188. (Crossref)

Rouleau L., 2005: Micro-Practices of Strategic Sensemaking and Sensegiving: How Middle Managers Interpret and Sell Change Every Day, Journal of Management Studies, 42(7), 1413–1441. (Crossref)

Senge P.M., 2006: The Fifth Discipline. The Art. And Practice of the Learning Organization, 2nd ed., Random House Business Books, London.

Silaen P., Williams R., 2009: Management control systems: a model for R&D units, Journal of Accounting, 22(3), 262–274. (Crossref)

Simon H.A., 1986a: The Functions of the Executive Revisited, 21 February 1986, Mimeo, http://digitalcollections.library.cmu.edu/awweb/awarchive?type=file&item=38869 (accessed on 13.07.2021).

Simon, H.A., 1986b Rationality in Psychology and Economics, The Journal of Business, 59(4), S209-S224. (Crossref)

Simon, H.A., 2000 Administrative Behavior. A Study of Decision-Making Processes in Administrative Organizations, The 4th, The Free Press, New York.

Simons R., 1987: Accounting control systems and business strategy: An empirical analysis, Accounting, Organizations and Society, 12 (4), 357-374. (Crossref)

Simons R., 1994: How new top managers use control systems as levers of strategic renewal, Strategic Management Journal, 15(3), 169–189. (Crossref)

Simons R., 1995: Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston.

Simons R.A., 2000: Performance measurement and control systems for implementing strategy, Prentice Hall, New Jersey.

Smith, R.F., 2007: Business Process Management and the Balanced Scorecard. Using Processes as Strategic Drivers, John Wiley & Sons: Hoboken.

Speklé R.F., 2001: Explaining management control structure variety: A transaction cost economics perspective, Accounting, Organizations and Society, 26, 419–441. (Crossref)

Spendre J.C., 2014: Business Strategy. Managing Uncertainty, Opportunity, and Enterprise, Oxford University Press, Oxford. (Crossref)

Steinmann H., Schreyög G., 2000: Management: Grundlagen der Unetrnehmensfürung; Konzepte, Funktionen, Fallstudien, Gabler, Wiesbaden.

Sterman J.D., 2000: Business Dynamics. Systems Thinking and Modeling for a Complex World, Irwin McGraw-Hill, Boston.

Sułkowski Ł., Lenart-Gansiniec R., 2021: Epistemologia, metodologia i metody badań w naukach o zarządzaniu i jakości, Wydawnictwo Społecznej Akademii Nauk, Polska.

Tuomela T.S., 2005: The interplay of different levers of control: A case study of introducing a new performance measurement system, Management Accounting Research, 16, 293–320. (Crossref)

Turner K.L., Makhija M.V., 2006: The role of organizational controls in managing knowledge, Academy of Management Review, 31(1), 197–217. (Crossref)

Van der Heijden K., 1998: Scenarios. The Art of Strategic Conversation, John Wiley & Sons, Chichester.

Wenisch S., 2004: The Diffusion of a Balanced Scorecard in a divisionalized firm – Adoption and Implementation in a Practical Context, Department of Business Administration, Umeĺ School of Business and Economics, Umeĺ University [PhD thesis].

Widener S.K., 2007: An empirical analysis of the levers of control framework, Accounting, Organizations and Society, 32(7–8), 757–788. http://dx.doi.org/10.1016/j.aos.2007.01.001 (Crossref)

Witt U., 1998: Imagination and Leadership: the Neglected Dimensions of an Evolutionary Theory of the Firm, Journal of Economic Behavior and Organization, 35, 161–177. (Crossref)

Witt U., 1999: Do Entrepreneurs Need Firms? A Contribution to a Missing Chapter in Austrian Economics, Review of Austrian Economics, 11, 99–109. (Crossref)

Witt U., Zellner C., 2005: Knowledge-based Entrepreneurship: The Organizational Side of Technology Commercialization, Papers on Economics and Evolution, No. 0504, Max Planck Institute for Research into Economic Systems, Jena, 1–19.

Yeung A. K., Berman B., 1997: Adding value through human resources: Reorienting human resource measurement to drive business performance, Human Resource Management, 36(3), 321–335. (Crossref)

Ylinen M., Gullkvist B., 2014: The effects of organic and mechanistic control in exploratory and exploitative innovations, Management Accounting Research, 25 (1), 93–112. (Crossref)

Zhu S., Takigawa I., Zeng J., Mamitsuka H., 2009: Field Independent Probabilistic Model for Clustering Multifield Documents, Information Processing and Management, 45(5), 555–570. (Crossref)

Zimmerman, J. L., 2011: Accounting for decision making and control, Irwin, New York. (Crossref)

Statystyki

Downloads

Download data is not yet available.