Current research relates multiple control practices as packages, systems, or accumulations. This relationship signifies that management control practices exist as multiplicities and interact in various ways. These interactions strengthen management control practices. However, this generalisation misses the when of relations, which is a problem, as management control practices are not always related, for example, because they often have their own domain attached to an organisational entity’s tasks. This paper reports on a study of a firm’s (Automaker) management control of its supply chain. This was organised as two types of concern – risk and performance management – that were delegated to two organisational entities each having its associated management control practices. This organisation was a delegation of responsibilities, decision rights and control practices. The study draws on Michel Callon’s distinction between framing and overflow to analyse the framing activity involved in upholding this separation and the overflows stemming from the difficulties of upholding strong framings. In effect, the paper discusses when risk and performance management practices are related, un-related and re-related and concludes that the when helps explain how the relation works to rearrange the importance of the framings and via overflows to introduce completely new framing devices.

当前的研究将多种控制实践作为包、系统或累积。这种关系表明管理控制实践以多种方式存在并以各种方式相互作用。这些互动加强了管理控制实践。但是，这种概括错过了何时关系，这是一个问题，因为管理控制实践并不总是相关的，例如，因为它们通常有自己的域连接到组织实体的任务。本文报告了对一家公司（汽车制造商）对其供应链的管理控制的研究。这被组织为两种类型的关注点——风险和绩效管理——被委托给两个组织实体，每个实体都有其相关的管理控制实践。该组织是责任、决策权和控制实践的委托。该研究借鉴了 Michel Callon 对框架和溢出的区分，分析了维护这种分离所涉及的框架活动以及因维护强框架的困难而产生的溢出。实际上，该论文讨论了何时风险和绩效管理实践是相关的、不相关的和重新相关的，并得出结论认为，何时有助于解释这种关系如何重新安排框架的重要性，并通过溢出来引入全新的框架设备。