Synthesizing management control frameworks
Abstract
Purpose
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.
Keywords
Citation
O'Grady, W., Rouse, P. and Gunn, C. (2010), "Synthesizing management control frameworks", Measuring Business Excellence, Vol. 14 No. 1, pp. 96-108. https://doi.org/10.1108/13683041011027481
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited