Synthesizing management control frameworks
The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change. Design/methodology/approach ‐ This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature. Findings ‐ The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change. Practical implications ‐ The evaluation of current management control systems produces specific suggestions for improving the levers of control framework Originality/value ‐ The VSM has not previously been aligned with management control frameworks.
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