Core control system is another view of implementing control. This is made up of four basic integrated structures, namely:
- Planning
- Operations
- Measurements
- Evaluation reward
Planning is the process where an organisation set goals, looks at short term and long-term benefits of these goals and strategise ways to achieving these goals.
Operations involve the process of performing the day-to-day duties, aiming at achieving already set goals of an organisation.
Measurement system in an organisational context is the process of assigning numbers to represent various aspects of organisational functions. And this includes Accounting system and budgeting systems. These two systems are components of measurement system of control system. Budgeting system in an organisation is a part of the Planning system and also the measurement system of control system.
Evaluation reward is like a general review or assessment at the end of a particular period of time, and in turn rewarding the best staff in the organisation.
There are different configurations of the core control systems. Organisations, implement different levels of control system, most of the time, depending on the size of the organisation. The major results of the presence of different configurations of core control systems elements is that each observed control systems may be expected to produce different levels of control.
If none of four elements of control are present the situation is termed as first-degree control, and should this situation occur there are scarcely operations (decisions and acts), which produce results, this kind of situation is common amongst sole entrepreneurship and relatively small-scale business.
Second-degree control consist of operation plus other of any other additional element. Organisations may have measurements without formal planning or even without any system for profane assessment.
Third degree control consists of operations with any additional two elements.
Fourth degree control consists of the four basic elements of the core control system planning, operations, measurement and evaluation reward. This conceptualisation is helpful in understanding the advantages and disadvantages of control systems, also guide so there evaluation and design
Also is the Illusion of Managerial control. It results from the manager believing that their assumptions concerning measurability, communication and compliance are actually in use throughout an organisation. Critically it aids the belief among managers that the conventional controls such as operating standards, profit targets and budget and criteria accurately and validly measure and thereby determine behaviour. To those managing within this Illusion of control, negative results of managerial action often signify the necessity for more controls.
Management is portrayed as the sole casual agent and the question of the degree to which “ non-managerial” agents can really influence tends to be avoided.
The functionality of the illusion of control is in many ways, regardless of how baseless the illusion of control may be from the perspective of Contemporary control theory. For example in some organisation the global vision presented by the senior management is only partially adhered to in any form throughout the organisation as a whole. In companies where senior managers can’t impose its own vision, a system of accommodation tends to develop. The illusion of control also influences the role of controls in the implementation of organisational change. In Conventional conceptions of control, senior management normally presumes that it is possible, if not appropriate to move from one strategy to another. Finally the illusion of control allows control systems themselves to buffer the effect of internal and external change
Control systems serve to maintain a relatively stable existing set of relations between organisational groups. They do so while reinforcing the illusion of control to those who see their mission as controlling the overall ability direction of the organisation.
Other views of control include: -
Multirational` perspective on control: - This approach has been studied over the years, and scholars have argued that political interference play a larger role in determining an organisations action and outcomes. Findings from researches and literature of organisational behaviour case studies have strongly suggested that multiple rationalities exist in organisations hence came the term “MULTIRATIONAL”. Under this view, organisations are constructed out of conflict and control systems are one means, as well as one result of the political interaction between organisational interest groups
Conventional approach to managerial control: - Managerial control is the generic process of ensuring conformance to expectations and is usually expressed in effectiveness and efficiency terms. The need for control arises among two or more different organisational units when achieving the goals of one unit is dependent on the behaviour of others.
In today’s managerial control theory, it is believed that a concern with human behaviour has made the use of task-oriented controls significantly more effective. It is suggested that the design of control systems currently consists to a large degree of balancing the interaction between task and behavioural considerations.
Unoriginality, power and regulation: - The need for a revised conception of control is based on a change from a “UNIRATIONAL” o a “MULTIRATIONAL” conception of organisational process. This is a revised conception of the role of power and a shift away from the sole objective of regulating compliance toward an acceptance of the legitimacy of differences.
Unoriginality: - The conventional approach to organisational control relies on a crucial assumption of “UNIRATIONALITY”. The organisation is assumed to be made up of individuals, operating departments and staff groups, which are relatively homogeneous with regard to the basics they use to assess the achievements of their interest. The global vision is assumed to be the local vision. The assumption remains that a single vision exists and is appropriate to all parts of the organisation. This is the perspective known as “UNIRATIONALITY”.
In summary, and alternative definition of control is implementing control implies the ability to establish expectations, develop a plan for realisation; implement this plan and then maintain the desired state until change is deemed necessary.
Being in control is the ability to prescribe and realise that, which is in the best interest of the controller, in this case an interest group.
DIFFERENCES…
The major difference between these articles is based on the fact that all of the articles have been viewed in different perspective, which already has been stated in the comparison and contrast from stating their similarities.
REFERENCE
Article 1
Control Resistance
Article 2
Core Control systems.
Accounting, Budgeting And Control Systems in Their Organisizationl Context: Theoretical And Empirical Perspective
Eric G. Flamholtz
Graduate School of Management
University of California, Los Angels
Article 3
The Illusion of Managerial Control
J.D.Dermer and R.G. Lucas
Faculty of Administrative Studies, York University, Toronto
Article 4
Power and emotion in organizational learning by Russ Vince
1 Hyder (pronounced Her-der) is the Welsh word meaning ‘confidence’.
2 Hyder PLC has provided permission to publish this case study.
References
Argyris, C. Overcoming organizational defences. Needham Heights, MA: Allyn and Bacon,
1990.
Argyris, C. & Schon, D. Organizational learning II: Theory, method, and practice. Reading,
MA: Addison-Wesley, 1996.
