Centre for Empirical Research on Organizational Control (CEROC)

The research performed in CEROC proceeds from the common belief that management control is crucial to the functioning of modern organizations. However, to more fully understand the roles and development of contemporary management control practices in today?s organizations, we argue that they should be studied within the context in which they are situated. The overall objective for CEROC is therefore to establish an international presence in research into the organizational, social, ethical and economic aspects of management control practices. Within this overall theme, fellows of the research center are working on a number of topics clustered around the following two themes:

• Use, consequences and change of different kinds of administrative controls, with a particular focus on accounting-based systems and practices.
• Use, consequences and change of different socio-ideological controls such as codes of conduct, and organizational and professional identities.

To more fully understand the workings and consequences of different control mechanisms, research at CEROC also takes interest in how they may interact in different types ?control packages? (i.e. combinations of control mechanisms). CEROC also encourages research based on a broad range of disciplines (e.g. organization theory, sociology, critical theory and economic theory), and methods (e.g. longitudinal case and field studies and cross-sectional surveys).