presentación_carolina_konopka final - copia

7/28/2019 presentacin_carolina_konopka Final - copia

1/10

MANAGEMENT CONTROL SYSTEM AND

PERFORMANCE OF VIRTUAL TEAMS

XV WORKSHOP IN ACCOUNTING AND MANAGEMENT CONTROLMEMORIAL RAYMOND KONOPKA

VORA, 28-29 ENERO 2010

Mara Carolina Guarn Daz

Pablo de Olavide University


2/10

Objetives

Analise how the design and the use ofmanagement control systems can improve theperformance of organisational structures basedon virtual teams

Analise management control mechanisms andsyncronize the technological tools used in

communication within kind of teams.


3/10

Contents

1. Introduction

2. Definition y Clasification of Virtual Teams

3. Concept of Management Control System

4. Development of the Hypotesis

5. Empirical Study

6. Concluding Remarks


4/10

Introduction

Diverse changes in an organizational context in the use of

Virtual Teams (Townsend et al., 1998).

Problem : Controlling teams to optimize their performance.

Question to resolve

What is the appropriate design of management control

systems to evaluate the performance of working Virtual Teams ?

The result of the investigaction would contribute to the aproximation

contable contingency, to show that the design of control systems andinformation is influenced in different form in context of virtual and presential

teams. (Chenhall, 2003).


5/10

Definition and Classification of Virtual Teams

A virtual team can be defined as a socio-technical system composed

of individuals who may be in different geographical contexts (space and

time) and / or organizationally dispersed manner, using information

technology (synchronous or asynchronous) to achieve a goal common

(Curseu, 2006).

A broad classification was performed by Duarte and Snyder (1999),

which distinguishes:

Networking equipment, project teams or product development teams or

product development work, service teams, management teams and action

teams.


6/10

Concept of Management Control System (SCG)

The purpose of management Control System to give useful information fordecision making, planning, control and evaluation. (Kaplan,1983).

Traditionally these systems have formal character, the information beingcuantifiable within a defined period - appropriately in situations of less

uncertainty.

In an uncetain context the information is widen to a larger scope thatcovers unquantifiable datas, of informal character, participative in relationto the market, clients and competitors. ( Chenhall, 2003).

Use formal and informal mechanisms ( Snell, 1992; Kirsch,1997).

Communication in virtual teams is mediated by technology for thetransmission of data that can flow with some degree of synchrony (Rico etal, 2006), changing the perception of information.


7/10

Techhnology permits members of a team to communicate in asyncrnoic or asyncronic way and exchange datas and information indifferent formats , inspite difference of space and time.

H1: The performance of virtual team is higher in teams that

predominantly use syncronisized tools than those who use

unsyncronized tools.

H2: The management control system (formal and informal) that use

low syncronized tools in communication have a negative effect in

performance of virtual team.

Development of theHypoteses


8/10

The present study would be contrasted through the application of

experimental methodology (2 x 2).

Two constructs would be manipulated : control mechanisms(formal v/s

informal) and the sincrony of technological tools used in comunication

(asynchronous v / s synchronous).

The dependent variable would be performance of the team measured infunction of achieving the planned goals of the study.

Empirical Study


9/10

This work is meant to contribute to the literature contrasting how

measured communication through technology transmit management

information that is received by different members of a virtual team in a distinct

form, for reasons of some level of opacity that the use of asyncronizedtechnological tools in commucation processes. (Fiore et al., 2003).

Limitaciones

Treatment of technology in an isolated form

These hypoteses have not been technologically verified in the three

communication formats. ( Text, Audio , Video)

Concluding Remarks


10/10

Thanks for your attention .

presentación_carolina_konopka final - copia

Documents