02477nas a2200169   4500008004100000245007200041210006900113260000900182300001400191490000700205520195300212653001502165100002202180700001802202700001802220856006902238       2018                        eng d00aManagement Controls and Pressure Groups: The Mediation of Overflows0 aManagement Controls and Pressure Groups The Mediation of Overflo  c2018  a1644-16670 v313 aPurpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.10aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  uhttps://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-274700467nas a2200121   4500008004100000245006000041210006000101260003100161653001500192100002100207700001800228856009900246       2017                        eng d00aManagement Control in a Rapidly Growing Family Business0 aManagement Control in a Rapidly Growing Family Business  aMelbourne, Australiac201710aAccounting1 aBiswas, Sharlene1 aAkroyd, Chris  uhttps://dev.business.oregonstate.edu/biblio/management-control-rapidly-growing-family-business00623nas a2200133   4500008004100000245014100041210006900182260002800251653001500279100001800294700002200312700001800334856013700352       2017                        eng d00aManagement control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments0 aManagement control rhythms in a product innovation setting Enabl  aSydney, Australiac201710aAccounting1 aAkroyd, Chris1 aJollands, Stephen1 aSawabe, Norio  uhttps://dev.business.oregonstate.edu/biblio/management-control-rhythms-product-innovation-setting-enabling-adaptive-practices-highly00563nas a2200121   4500008004100000245012000041210006900161260001700230653001500247100001800262700002200280856013900302       2016                        eng d00aManagement controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties0 aManagement controls framing and overflowing The construction of   aDallasc201610aAccounting1 aAkroyd, Chris1 aJollands, Stephen  uhttps://dev.business.oregonstate.edu/biblio/management-controls-framing-and-overflowing-construction-boundary-relation-non-transacting02278nas a2200157   4500008004100000245008100041210006900122260000900191300000900200490000700209520174100216653001501957100002001972700001801992856011002010       2016                        eng d00aThe MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight0 aMCS Package in a NonBudgeting Organisation A Case Study of Mainf  c2016  a1-250 v133 aPurpose – Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. We contribute to this literature by investigating the MCS package of an organisation which has never in its history had a budget. Design/methodology approach – We carry out an ethnomethodology informed case study at Mainfreight, a large multinational logistics company headquartered in New Zealand. Data was collected from interviews with managers and accountants, internal company documents, published corporate histories, a company presentation, the corporate web site and site visits. Findings – We found that Mainfreight’s MCS package was explicitly designed based on cultural and administrative systems which supported the planning, cybernetic, and reward systems managers used to monitor key drivers of short and long term performance with a focus on profitability. Research limitations/implications – The implication of our finding is that a more holistic view of the MCS package is necessary to understand how control is achieved within organisations that have moved beyond budgeting. Practical implications – We show that organisations can operate without budgets and still maintain a high level of control by developing appropriate cultural and administrative control systems that are internally consistent with their planning, cybernetic, and reward systems. Originality/value – The scarcity of organisations that have never had budgets limits opportunities to investigate an MCS package intended to function without budgets. This unique case setting reveals the design of an integrated non-budgeting MCS package.10aAccounting1 aO'Grady, Winnie1 aAkroyd, Chris  uhttps://dev.business.oregonstate.edu/biblio/mcs-package-non-budgeting-organisation-case-study-mainfreight00530nas a2200133   4500008004100000245007800041210006900119260002300188653001500211100001800226700002200244700001800266856011200284       2015                        eng d00aManagement Control of Time and Space: (Re)framing the Transacting Context0 aManagement Control of Time and Space Reframing the Transacting C  aOsaka, Japanc201510aAccounting1 aAkroyd, Chris1 aJollands, Stephen1 aSawabe, Norio  uhttps://dev.business.oregonstate.edu/biblio/management-control-time-and-space-reframing-transacting-context00559nas a2200145   4500008004100000245010100041210006900142260000900211300001100220490000600231653001500237100001400252700001800266856012900284       2009                        eng d00aThe Management of Product Development in Buffalo Technologies: The Role of Management Accounting0 aManagement of Product Development in Buffalo Technologies The Ro  c2009  a99-1090 v210aAccounting1 aHorii, S.1 aAkroyd, Chris  uhttps://dev.business.oregonstate.edu/biblio/management-product-development-buffalo-technologies-role-management-accounting-0