A framework for management control research
Author: Herath, Siriyama Kanthi
Source: The Journal of Management Development, Volume 26, Number 9, 2007 , pp. 895-915(21)
Publisher: Emerald Group Publishing Limited
Abstract:
<B>Purpose</B> - This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package. <B>Design/methodology/approach</B> - A range of published works is reviewed to explore the nature of management control. <B>Findings</B> - The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations. <B>Research limitations/implications</B> - This is not an empirical investigation of management control. <B>Originality/value</B> - The framework presented in this article is useful to both practitioners and researchers of management control.Keywords: Control; Management development; Organizational change
Document Type: Research article
DOI: http://dx.doi.org/10.1108/02621710710819366
Publication date: 2007-09-25
- In this: publication
- By this: publisher
- In this Subject: Business
- By this author: Herath, Siriyama Kanthi

Shopping cart
Receive new issue alert