Coercive, enabling, diagnostic, and interactive control: Unravelling the puzzle of their connections

Recent accounting research has connected the typology of coercive and enabling types of formalisation (Adler and Borys, 1996) (AB whether categories capture choices driven by design or by style-of-use; the properties of control systems). We observe an additional source of divergence resulting from the different forms of connection that are proposed (co-existence, inclusion and combination approaches). We assess how the identified points of ambiguity and divergence across frameworks manifest in each approach. Based on this assessment, we provide guidelines to enhance conceptual clarity in future accounting research interested in drawing upon both A&B96 and LOC frameworks. We further propose a series of generic research models under different forms of connection between the two frameworks, pointing out some opportunities for future conceptually clear research.