Time and emotions in Management Control Systems

Abstract

This thesis examines the role of time and emotions in MCS, focusing on how they shape individuals’ engagement with these systems. It comprises three chapters that each focus on one aspect: Chapter 1 examines time, Chapter 2 focuses on emotions, and Chapter 3 explores anxiety as an emotion with important temporal dimensions, adding depth to the broader discussion of time and emotions. The thesis draws on two field studies: a UK charity supporting disabled people into employment, and Vietnamese hospitals where junior doctors work. Both settings are time-pressured and emotionally charged, making them well-suited to examining how time and emotions operate in practice. Chapter 1 examines how time-related elements in MCS enable or constrain the value alignment process. Findings suggest that the management control challenge lies not only in articulating values through statements, but also in whether temporal structures allow sufficient time for those values to be realised through actions. Entrainment to these structures is often temporary, sustained only when individuals perceive that it supports rather than compromises their own values. Chapter 2, also in the charity, shifts the focus to emotions. It explores how emotions arise from, are expressed through, and are managed by MCS. Findings suggest that managing emotions involves not only recognising those triggered by MCS, but also guiding which emotions are expressed or suppressed, by whom, how, and for what purposes. Chapter 3 explores anxiety, highlighting its temporal patterns and interplay with MCS. Junior doctors experience different forms of anxiety at varying times and intensities when engaging with MCS. Some anxieties encourage learning, effort and support the functioning of MCS, while others prompt avoidance and concealment to escape control scrutiny. As anxiety accumulates, it can exceed the capacity of both doctors and MCS, ultimately leading to disengagement and MCS failure.

Date of Award	9 Dec 2025
Original language	English
Awarding Institution	University of Bristol
Supervisor	Chris Chapman (Supervisor), Emma Carroll (Supervisor) & Jeremy Morales (Supervisor)