TY - HEAR T1 - Faith at Work: Religious Norms as Cultural Control in a Management Control Package Y1 - 2021 A1 - Akroyd,Chris A1 - Henderson,Kali A1 - O'Grady,Winnie A1 - Pesch,Heather KW - Accounting JA - Management Accounting Section Mid-year Meeting U2 - c U4 - 219729379328 ID - 219729379328 ER - TY - HEAR T1 - Role of different levers of control on a family business’s professionalisation journey Y1 - 2019 A1 - Akroyd,Chris A1 - Biswas,Sharlene A1 - O'Grady,Winnie A1 - Mitchell,Kate KW - Accounting JA - Asia Pacific Interdisciplinary Research in Accounting Conference CY - Auckland, New Zealand U2 - c U4 - 184616134656 ID - 184616134656 ER - TY - JOUR T1 - Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management JF - Advances in Management Accounting Y1 - 2017 A1 - O'Grady,Winnie A1 - Akroyd,Chris A1 - Scott,Inara KW - Accounting KW - Business Law VL - 29 UR - http://www.emeraldinsight.com/doi/abs/10.1108/S1474-787120170000029003 U2 - a U4 - 142438836224 ID - 142438836224 ER - TY - HEAR T1 - An adaptive management model: A beyond budgeting informed approach Y1 - 2016 A1 - Akroyd,Chris A1 - O'Grady,Winnie A1 - Scott,Inara KW - Accounting KW - Business Law JA - Monash Forum on Management Accounting CY - Melbourne, Australia U2 - c U4 - 144482199552 ID - 144482199552 ER - TY - HEAR T1 - Beyond budgeting and management change: Responding flexibly to environmental turbulence Y1 - 2016 A1 - Akroyd,Chris A1 - O'Grady,Winnie A1 - Scott,Inara KW - Accounting KW - Business Law JA - Advances in Management Accounting World Conference on Management Accounting Research CY - Monterey, California U2 - c U4 - 144482015232 ID - 144482015232 ER - TY - JOUR T1 - The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight JF - Qualitative Research in Accounting and Management Y1 - 2016 A1 - O'Grady,Winnie A1 - Akroyd,Chris KW - Accounting AB - Purpose – 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. VL - 13 CP - 1 U2 - a U4 - 69576716288 ID - 69576716288 ER - TY - HEAR T1 - Weeklies In, Budgets Out Y1 - 2013 A1 - O'Grady,Winnie A1 - Akroyd,Chris KW - Accounting JA - Tenth Global Management Accounting Research Symposium (GMARS) CY - Lancing, Michigan U2 - c U4 - 88026775552 ID - 88026775552 ER -