Theorizing Participatory Control Systems: an organizational control concept for enabling and guiding adaptivity in complex situations

Theorizing Participatory Control Systems: an organizational control concept for enabling and guiding adaptivity in complex situations

Nikolic, I. (TU Delft System Engineering)
Kolk, W.P.H. (Nyenrode Business Universiteit)
Paape, Leen (Nyenrode Business Universiteit)
de Korte, Ron (ACS)

2022

This paper presents a theoretical framework for a new concept of organizational control, that stimulates organizational change and adaptation. It introduces Participatory Control Systems (PCS) as a distinct type of control based on the complex adaptive system literature. These control systems are fundamentally different from the traditional notion of (management) control. Building on the notion of complex systems and the concept of social learning, PCS increase organizational adaptivity by enabling and facilitating social learning processes that may emerge to transformational change over time. To illustrate the PCS concept in practice, three examples are given in this paper. Moreover, some key implications for internal auditors and suggestions for future research are provided.

Control systems
complex adaptive systems
transformation
social learning
internal audit

http://resolver.tudelft.nl/uuid:d113da3b-7eb1-4ca1-85de-bca85f1d5e13

https://doi.org/10.5117/mab.96.90745

0924-6304

MAB - Maandblad voor Accountancy en Bedrijfseconomie

Institutional Repository

journal article

© 2022 I. Nikolic, W.P.H. Kolk, Leen Paape, Ron de Korte