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Professional competition, economic value added and management control strategies

Ezzamel, Mahmoud ORCID: and Burns, John 2005. Professional competition, economic value added and management control strategies. Organization Studies 26 (5) , pp. 755-777. 10.1177/0170840605054598

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This paper examines a failed change initiative (the implementation of economic value added, EVA™) in an in-depth case study of a major UK retailer (RetailCo, a pseudonym). The paper locates this change initiative within inter-professional competition between on the one hand the finance managers and on the other hand the buyers and merchandisers in RetailCo. Finance managers sought to strengthen their professional jurisdiction and enhance their financial and symbolic rewards by imposing stricter controls over buyers and merchandisers, which the latter resented as an undesirable intervention into their work practices and mobilized their influence and work knowledge to ensure the abandonment of EVA. This boundary work involved the use of a multiplicity of entry points centred on control strategies and the fundamentals of retailing. Implications for professional competition and organizational change are considered.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Uncontrolled Keywords: professional competition; boundary work; economic value added; profit margin; organizational change; power/knowledge
Publisher: Sage
ISSN: 0170-8406
Last Modified: 17 Oct 2022 09:21

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