The 12th International Management Control Conference took place at Durham University Business School, Durham, UK on 20-21st June 2023, with a doctoral colloquium on 19th June. Together with Dr. Christine Marshal from Université de Montpellier, Dr. Jack Woo, Hao Yuan, Lin and Jin Lin Zhao were representing Shenzhen Technlogy University to jointly present a research paper at the 12th International Management Control Conference.
The research paper entitled "Restructuration of management control practice: An analysis of paradox of embedded agency based on selected case study of commercial banks in China and France” was presented and discussed at the conference. The purpose of the paper is to analyse the issue of embedded agency paradox facing by a firm when the external structural environments have significantly changed. Based on four selected commercial banks operating in China and France, the paper analysed how these banks internalised the structural change brought by regulation and sustainability movements. The paper studied what actions these banks took and how they resolved the paradox of embedded agents by adjusting their governance structure, control culture and system, and performance evaluation system. The study shown that a firm can take a defensive, an accommodative or a proactive approach in response to an embedded agency paradox. The paradox can be obliged responsibilities from external structural change that may harm the long-term profitability and disrupt the business focus of the firm. A framework was developed to categorize the degree of embedded agency paradox based on the dualism situation and the choice of duality the firm facing. Our findings extend the application of Stones’ (2005) strong structuration theory in situation where embedded agency paradox is not fully explained.
The paper was well received by the conference audience, and the conference participants also broadly discussed the implications of geopolitical environment on corporate governance between China and rest of the world. The co-authors expressed deep appreciation on feedback comments given by both the discussants Dr Samantha Middleton and Dr. Lisa Jack who were invited to review the paper and provided many constructive feedback.
Introduction to Management Control Association (MCA)
The Management Control Association (MCA) is a network of researchers who are interested in the broad area of control in organisations. The ethos of the MCA is to develop critical insights into control processes and encourage research that recognises the organisational, personal and social contexts of control.The MCA is also a registered charity whose aim is to encourage and sponsor research and scholarship. A Council is responsible for MCA affairs, and it has a particular interest in developing new academics. Starting from 1992 in France, every three years the MCA holds an international conference to bring together researchers in Management Control from around the world. The 12th International Management Control Conference was held at Durham University Business School, Durham, UK on 20-21st June 2023.
Dr. Christine Marshal from Université de Montpellier
Dr. Jack Woo of Shenzhen Technlogy University
Haoyuan Lin of Shenzhen Technlogy University
Jinlin Zhao of Shenzhen Technlogy University
Pictures. The 12th International Management Control Conference which was held at Durham University Business School, Durham, UK on 20-21st June 2023
Picture/Text: 林昊塬 Cicero Lin/赵婧霖 Jelena Chen
Proof: Jack WOO
