The use of management controls to progress emancipation

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Author(s)
McDonald, Hayden
Bodle, Kerry Anne
Cameron, Robyn
Johl, Shireenjit
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Date
2025
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Abstract

Purpose Management controls (MCs) align business actions and performance with goals perceived as important. Yet, MCs have failed to mobilise alternative visions of organisations and societies that reflect Indigenous values. This study examines how MCs combine in progressing emancipation.

Design/methodology/approach A qualitative case study approach is employed to analyse the MCs of an Aboriginal and Torres Strait Islander (Indigenous) organisation and a non-Indigenous organisation cooperating to progress emancipation. Actor network theory is used to consider the combination of MCs to progress emancipation within organisations promoting ethnic and cultural diversity.

Findings Indigenous employment and spending increased as both organisations collaborated to mobilise emancipation; however, this translation outcome was heavily criticised by Indigenous representatives working on the project. While the MCs’ persuasive strength mobilised emancipation among each organisation, prevailing operational processes uncompromisingly prioritised project deliverables, reflecting tensions between business and cultural aspirations for control.

Originality/value This study links disputes about emancipation progress with how MCs are combined and situations of ethnic pluralism. Probing MC-emancipation interdependencies within each organisation highlights the need for different approaches to progress emancipation at the organisational and project levels. Emancipation is connected to MCs that are somewhat combined in their response to business operating conditions and Indigenous community needs.

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Accounting, Auditing & Accountability Journal

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38

Issue

9

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LP210301176

IN180100052

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© 2025, Hayden McDonald, Kerry Anne Bodle, Robyn Cameron and Shireenjit Johl. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode

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Accounting, auditing and accountability

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McDonald, H; Bodle, KA; Cameron, R; Johl, S, The use of management controls to progress emancipation, Accounting, Auditing & Accountability Journal, 2025, 38 (9), pp. 213-238

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