{"id":"https://openalex.org/W2301190994","doi":"https://doi.org/10.1108/qram-09-2014-0056","title":"The MCS package in a non-budgeting organisation: a case study of Mainfreight","display_name":"The MCS package in a non-budgeting organisation: a case study of Mainfreight","publication_year":2016,"publication_date":"2016-04-18","ids":{"openalex":"https://openalex.org/W2301190994","doi":"https://doi.org/10.1108/qram-09-2014-0056","mag":"2301190994"},"language":"en","primary_location":{"id":"doi:10.1108/qram-09-2014-0056","doi":"https://doi.org/10.1108/qram-09-2014-0056","is_oa":false,"landing_page_url":"https://doi.org/10.1108/qram-09-2014-0056","pdf_url":null,"source":{"id":"https://openalex.org/S76239586","display_name":"Qualitative Research in Accounting & Management","issn_l":"1176-6093","issn":["1176-6093","1758-7654"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Qualitative Research in Accounting &amp; Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113930524","display_name":"Winnie O\u2019Grady","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I154130895","display_name":"University of Auckland","ror":"https://ror.org/03b94tp07","country_code":"NZ","type":"education","lineage":["https://openalex.org/I154130895"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Winnie O\u2019Grady","raw_affiliation_strings":["Business School, University of Auckland, Auckland, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business School, University of Auckland, Auckland, New Zealand","institution_ids":["https://openalex.org/I154130895"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077101909","display_name":"Chris Akroyd","orcid":"https://orcid.org/0000-0001-5354-9767","observed_orcids":["https://orcid.org/0000-0001-5354-9767"]},"institutions":[{"id":"https://openalex.org/I131249849","display_name":"Oregon State University","ror":"https://ror.org/00ysfqy60","country_code":"US","type":"education","lineage":["https://openalex.org/I131249849"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Chris Akroyd","raw_affiliation_strings":["College of Business, Oregon State University, Corvallis, Oregon, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business, Oregon State University, Corvallis, Oregon, USA","institution_ids":["https://openalex.org/I131249849"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.7689,"has_fulltext":false,"cited_by_count":50,"citation_normalized_percentile":{"value":0.9777813,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"13","issue":"1","first_page":"2","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.9110000133514404},{"id":"https://openalex.org/keywords/beyond-budgeting","display_name":"beyond budgeting","score":0.9800000190734863},{"id":"https://openalex.org/keywords/logistics-companies","display_name":"logistics companies","score":0.8169999718666077},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.7149999737739563},{"id":"https://openalex.org/keywords/administrative-control-system","display_name":"administrative control system","score":0.7820000052452087},{"id":"https://openalex.org/keywords/planning-systems","display_name":"planning systems","score":0.7400000095367432},{"id":"https://openalex.org/keywords/cybernetic-control","display_name":"cybernetic control","score":0.8169999718666077},{"id":"https://openalex.org/keywords/reward-systems","display_name":"reward systems","score":0.9800000190734863},{"id":"https://openalex.org/keywords/performance-monitoring","display_name":"performance monitoring","score":0.6940000057220459},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.8519999980926514}],"concepts":[{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6213127374649048},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5856974124908447},{"id":"https://openalex.org/C115286129","wikidata":"https://www.wikidata.org/wiki/Q123637","display_name":"Cybernetics","level":2,"score":0.5581160187721252},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5575689077377319},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5460997223854065},{"id":"https://openalex.org/C2777601897","wikidata":"https://www.wikidata.org/wiki/Q3409113","display_name":"Presentation (obstetrics)","level":2,"score":0.5015192031860352},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.4844667911529541},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.48394373059272766},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4489969313144684},{"id":"https://openalex.org/C109747225","wikidata":"https://www.wikidata.org/wiki/Q815758","display_name":"Scarcity","level":2,"score":0.4432542026042938},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38982871174812317},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3703630566596985},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.29630160331726074},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29336318373680115},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2570129632949829},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.2128629982471466},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.18603917956352234},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14460888504981995},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C126838900","wikidata":"https://www.wikidata.org/wiki/Q77604","display_name":"Radiology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/qram-09-2014-0056","doi":"https://doi.org/10.1108/qram-09-2014-0056","is_oa":false,"landing_page_url":"https://doi.org/10.1108/qram-09-2014-0056","pdf_url":null,"source":{"id":"https://openalex.org/S76239586","display_name":"Qualitative Research in Accounting & Management","issn_l":"1176-6093","issn":["1176-6093","1758-7654"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Qualitative Research in Accounting &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:ir.canterbury.ac.nz:10092/103448","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/10092/103448","pdf_url":null,"source":{"id":"https://openalex.org/S4306401103","display_name":"University of Canterbury Research Repository (University of Canterbury)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I185492890","host_organization_name":"University of Canterbury","host_organization_lineage":["https://openalex.org/I185492890"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:researchspace.auckland.ac.nz:2292/30246","doi":null,"is_oa":false,"landing_page_url":"http://www.emeraldinsight.com/doi/pdfplus/10.1108/QRAM-09-2014-0056","pdf_url":null,"source":{"id":"https://openalex.org/S7407055463","display_name":"ResearchSpace (University of Auckland)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I154130895","host_organization_name":"University of Auckland","host_organization_lineage":["https://openalex.org/I154130895"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320629","display_name":"Chartered Institute of Management Accountants","ror":"https://ror.org/01kpf2x84"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":38,"referenced_works":["https://openalex.org/W606786602","https://openalex.org/W629990713","https://openalex.org/W652106477","https://openalex.org/W1484340812","https://openalex.org/W1486895391","https://openalex.org/W1497860348","https://openalex.org/W1506150625","https://openalex.org/W1566655644","https://openalex.org/W1966438775","https://openalex.org/W1975263525","https://openalex.org/W1986507173","https://openalex.org/W1987829582","https://openalex.org/W1992423938","https://openalex.org/W2004776836","https://openalex.org/W2004988503","https://openalex.org/W2011290954","https://openalex.org/W2013324469","https://openalex.org/W2022838122","https://openalex.org/W2033137418","https://openalex.org/W2039285584","https://openalex.org/W2042605084","https://openalex.org/W2063751532","https://openalex.org/W2069050971","https://openalex.org/W2077308416","https://openalex.org/W2080344239","https://openalex.org/W2093074006","https://openalex.org/W2096979798","https://openalex.org/W2102760360","https://openalex.org/W2103530902","https://openalex.org/W2130409227","https://openalex.org/W2166268433","https://openalex.org/W2168677549","https://openalex.org/W2326623707","https://openalex.org/W2503540566","https://openalex.org/W2612674892","https://openalex.org/W2987953903","https://openalex.org/W3121486998","https://openalex.org/W4239939124"],"related_works":["https://openalex.org/W2492047105","https://openalex.org/W2302699199","https://openalex.org/W2460388908","https://openalex.org/W7125886024","https://openalex.org/W4233829335","https://openalex.org/W3049186970","https://openalex.org/W1502913304","https://openalex.org/W2011290954","https://openalex.org/W6980233541","https://openalex.org/W4412296971"],"abstract_inverted_index":{"Purpose":[0],"Budgets":[1],"are":[2,199],"commonly":[3],"viewed":[4],"as":[5],"a":[6,49,64,88,134,147,185],"central":[7],"component":[8],"of":[9,30,39,129,142,151,188,212,238],"management":[10],"control":[11,160,189,196],"systems":[12,114,122,197],"(MCS).":[13],"The":[14,28,53,99,140,172,210],"beyond":[15,168],"budgeting":[16],"literature":[17],"argues":[18],"that":[19,102,146,165,175,198,214],"managers":[20,79,123],"can":[21,177],"develop":[22],"other":[23],"controls":[24],"to":[25,34,125,157,221,227],"replace":[26],"budgets.":[27,230],"purpose":[29],"this":[31],"paper":[32],"is":[33,145,155,161],"examine":[35],"the":[36,91,117,143,152,236],"MCS":[37,104,153,224,242],"package":[38,105,154,225],"an":[40,57,223,239],"organisation":[41],"which":[42,115],"has":[43],"never":[44,216],"in":[45,70],"its":[46],"history":[47],"had":[48,217],"traditional":[50,180],"budget.":[51],"Design/methodology/approach":[52],"authors":[54,100,173],"carry":[55],"out":[56],"ethnomethodology":[58],"informed":[59],"case":[60,233],"study":[61],"at":[62],"Mainfreight,":[63],"large":[65],"multinational":[66],"logistics":[67],"company":[68,83,89],"headquartered":[69],"New":[71],"Zealand.":[72],"Data":[73],"were":[74],"collected":[75],"from":[76],"interviews":[77],"with":[78,133,202],"and":[80,95,112,120,182,194,206],"accountants,":[81],"internal":[82],"documents,":[84],"published":[85],"corporate":[86,92],"histories,":[87],"presentation,":[90],"Web":[93],"site":[94,96],"visits.":[97],"Findings":[98],"found":[101],"Mainfreight\u2019s":[103],"was":[106],"explicitly":[107],"designed":[108],"based":[109],"on":[110,136],"cultural":[111,193],"administrative":[113,195],"supported":[116],"planning,":[118,204],"cybernetic":[119,205],"reward":[121,207],"used":[124],"monitor":[126],"key":[127],"drivers":[128],"short-and":[130],"long-term":[131],"performance":[132],"focus":[135],"profitability.":[137],"Research":[138],"limitations/implications":[139],"implication":[141],"finding":[144],"more":[148],"holistic":[149],"view":[150],"necessary":[156],"understand":[158],"how":[159],"achieved":[162],"within":[163],"organisations":[164,176,213],"have":[166,215],"moved":[167],"budgeting.":[169],"Practical":[170],"implications":[171],"show":[174],"operate":[178],"without":[179,229],"budgets":[181,218],"still":[183],"maintain":[184],"high":[186],"level":[187],"by":[190],"developing":[191],"appropriate":[192],"internally":[200],"consistent":[201],"their":[203],"systems.":[208],"Originality/value":[209],"scarcity":[211],"limits":[219],"opportunities":[220],"investigate":[222],"intended":[226],"function":[228],"This":[231],"unique":[232],"setting":[234],"reveals":[235],"design":[237],"integrated":[240],"non-budgeting":[241],"package.":[243]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
