Name
Temporary entrainment: Using temporal structures in Management Control Systems for value alignment
Date & Time
Monday, July 6, 2026, 4:15 PM - 4:40 PM
Description
This study explores the impact of temporal structures on the value alignment process, examining how these structures either facilitate or inhibit the alignment of actions with organisational values. Through a field study at a UK-based charity, we compare two projects, Quickjob and Jobcare, both aimed at helping disabled people find jobs. Quickjob’s rigid temporal structures impose a fast-paced rhythm that forces staff to prioritise immediate outcomes over the slower support required to help disabled people find more sustainable jobs. In contrast, Jobcare offers greater temporal flexibility, allowing staff to adjust their pace to align with the unique needs of each client, fostering a sense of value alignment. Across both projects, we observe ‘temporary entrainment,’ where staff initially align with organisational temporal rhythms but later resist them. This temporary entrainment is often motivated by a perceived need to stay aligned with the broader temporal flow of organisational work to avoid negative consequences. However, staff choose to align with these rhythms only when they can justify that doing so supports rather than compromises the values they see as meaningful and central to their roles.
Speakers
Keywords
temporal structures, value alignment, temporary entrainment, management control systems
Theme
MANAGEMENT ACCOUNTING
Author 1
Lan Nguyen
Author 2
Emma Carroll
Author 3
Chris Chapman