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Synthesizing management control frameworks

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PurposeThe 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/approachThis paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature. FindingsThe 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 implicationsThe evaluation of current management control systems produces specific suggestions for improving the levers of control framework Originality/valueThe VSM has not previously been aligned with management control frameworks.
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Keywords: Change management; Control; Corporate strategy; E-learning; Management activities

Document Type: Research Article

Publication date: January 1, 2010

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