摘要
跨职能团队作为科层组织内衍生的横向混合组织,在新产品开发、降低成本及提高组织运营效率等方面,均发挥着积极作用。跨职能团队的构建与运行需要进行管理控制,否则将影响其作用发挥。本文在文献回顾基础上,试图对跨职能团队所面临的管理控制问题进行理论梳理与归纳,这些问题主要包括:跨职能团队的"项目立项"管理及决策权配置、"职责不清、团队卸责"及管理控制、团队业绩评价与激励、非正式管理控制等。本文旨在提出问题,以为后续研究提供启示。
As one of horizontal hybrids embedded in the organizations(hierarchies),cross-functional teams(CFTs) have played significant roles in new products development,cost management and operational efficiency improvement.Definitely,some management control problems would be encountered while in the processes of CFTs organizing,integrating with the existing hierarchies and functioning.Ignoring these problems would lead to diverse effects when CFTs performing its functions in the existing hierarchies.Based on literature reviews on CFTs,this paper summarizes theoretically about what problems would be on CFTs management control which potentially ignored by researchers as well as practitioners.These problems are as follows:team's development and decision rights allocation on the project-selecting,clarity of boundaries of CFTs within organization,team performance measurement and incentive,informal control systems embedded.The paper does not focus on providing answers to these problems,but on the problems themselves.
出处
《会计研究》
CSSCI
北大核心
2011年第7期38-44,97,共7页
Accounting Research
基金
北京市属高等学校人才强教深化计划"创新人才建设计划"资助(项目号PHR201006128)