Purpose

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

Design/methodology/approach

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

Findings

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

Research limitations/implications

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

Practical implications

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

Social implications

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

Originality/value

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

中文翻译：

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组织认同与管控体系的前后台：英国石油在DWH的尴尬故事

目的

本研究旨在调查涉及英国石油公司（BP）的深水地平线事件中管理控制系统（MCS）和组织身份（OI）之间的动态相互作用。它探讨了 MCS 如何应对挑战，特别是那些解决因外部形象（前台）和内部运营（后台）之间的身份差异而产生的尴尬的挑战，重点关注媒体经常被低估的影响力。

设计/方法论/途径

本研究以 Ravasi 和 Schultz (2006) 以及 Malmi 和 Brown (2008) 开发的框架为基础，构建了一个深入研究 MCS 和 OI 之间关系的理论框架。制定的框架指导了研究设计，并采用了定性方法并辅以说明性案例研究。研究数据是从不同来源严格收集的，包括英国石油公司官方文件和有影响力的媒体，特别关注美国和英国的知名报纸。

发现

BP 的 MCS 发挥着双重作用：它暴露了安全、领导力和价值观方面的差异，造成尴尬和身份损害，但也促进了意义建构过程，导致组织转型和 OI 转变。这种转变影响意义赋予并促使 MCS 发生变化。该研究揭示了前台受众（例如有影响力的媒体）和后台参与者（例如 BP 的高级管理层）之间身份管理中错综复杂的相互作用。它强调了 MCS 和 OI 内部以及之间的相互依赖性，强调它们在身份管理交互中的作用。纵向复苏与英国石油公司和美国之间的共同政治利益密切相关，而媒体的作用极大地促进了这一利益。

研究局限性/影响

这项研究承认了一些局限性，指出了未来的研究机会。访谈可以提供对 MCS 变化和组织转型的更动态的了解。调查领导层的作用，特别是新任首席执行官的作用，以及政治因素与组织因素在塑造身份主张方面的影响至关重要。此外，应定量评估相互依存关系的有效性和历史背景。OI 和 MCS 框架的理论局限性表明需要针对具体情况进行分类。这项研究为进一步探索 MCS、OI 和组织危机响应之间复杂的动态关系奠定了基础。

实际影响

这项研究为在重大事件发生后面临身份挑战的组织提供了宝贵的见解，具有实际意义。通过认识 MCS 在身份损坏和恢复方面的多方面作用，组织可以更好地应对危机。它强调了在管理身份差异的同时解决 OI 前台和后台问题的重要性，从而提高透明度和可信度。此外，了解 OI 和 MCS 中复杂的相互依赖性可以指导组织实施更有效的身份恢复策略。此外，该研究强调了媒体影响力的重要性以及在危机管理过程中战略性参与媒体影响力的必要性。

社会影响

这项研究的结果对组织和更广泛的公众具有重大的社会影响。通过认识到 MCS 在塑造身份方面的多方面作用，组织可以提高透明度和可信度，重建公众的信任。此外，该研究强调了媒体在危机期间影响看法和决策方面的关键作用，强调负责任和道德报道的重要性。了解 MCS 和 OI 之间错综复杂的相互作用可以为更好的危机管理策略提供信息，并改善组织对事件的响应和恢复方式，最终通过促进更负责任的企业行为来​​造福社会。

原创性/价值

这项研究的独特之处在于它对 MCS 的创新探索，它超越了狭隘地关注 OI 的前台或后台方面并通常遵循预定的 MCS 实践的传统方法。它强调了同时向台前和后台观众讲话在管理因身份差异和恢复造成的尴尬方面的重要性。该研究揭示了 MCS 和 OI 之间多方面的相互依赖性，这些依赖性超出了简单化的关系，并强调了身份恢复管理的复杂性。