Management Control Theory

Management Control Theory
Author: A.J. Berry
Publisher: Routledge
Total Pages: 525
Release: 2019-05-23
Genre: Business & Economics
ISBN: 0429749317

First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Management Control Systems and Tools for Internationalization Success

Management Control Systems and Tools for Internationalization Success
Author: Teixeira, Nuno Miguel
Publisher: IGI Global
Total Pages: 270
Release: 2019-11-22
Genre: Business & Economics
ISBN: 1799820092

In the competitive environment of corporate business, companies are constantly looking for a competitive edge. With the development of information and communication technologies, professionals are altering their process of conducting business. A vital tool that is contributing to this competitive shift is the management control system, which provides updated information on markets, contributing to smarter decisions. Management Control Systems and Tools for Internationalization Success is an essential reference source that discusses the fundamentals, benefits, and risks of implementing internationalization strategies within a business, along with other organizational performance instruments. Featuring research on topics such as financial performance, international markets, and evaluation systems, this book is ideally designed for entrepreneurs, managers, executives, IT consultants, business professionals, marketers, researchers, students, and academicians seeking coverage on internationalization strategies within management control systems.

Management Control Systems For Strategic Changes: Applying To Dematurity And Transformation Of Organizations

Management Control Systems For Strategic Changes: Applying To Dematurity And Transformation Of Organizations
Author: Shufuku Hiraoka
Publisher: World Scientific
Total Pages: 199
Release: 2020-12-02
Genre: Business & Economics
ISBN: 9811220719

This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.

Managing Flexibility

Managing Flexibility
Author: Sushil
Publisher: Springer
Total Pages: 338
Release: 2015-07-16
Genre: Business & Economics
ISBN: 8132223802

This edited book provides a conceptual framework of managing flexibility in the areas of people, process, technology and business supported by researches/case applications in various types of flexibilities in business. The book is organized into following five parts: (i) Managing Flexibility; (ii) People Flexibility; (iii) Process Flexibility; (iv) Flexibility in Technology and Innovation Management; and (v) Business Flexibility. Managing flexibility at the level of people, process, technology and business encompasses the requirements of both choice and speed. The need for managing flexibility is growing to cope with the developments and challenges in the global business environment. This can be seen from reactive as well as proactive perspectives. Flexibility is a major dimension of business excellence and deals with a paradoxical view point such as stability and dynamism, continuity and change, centralization and decentralization, and so on. It needs to be managed at the levels of people, process, technology and various business functions and it is important to create flexibility at the level of people to create and manage flexibility in processes and technologies in order to support flexible business requirements.

Management Control Theory

Management Control Theory
Author: A.J. Berry
Publisher: Routledge
Total Pages: 524
Release: 2019-05-23
Genre: Business & Economics
ISBN: 0429749325

First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Management Control in Small and Medium-Sized Enterprises

Management Control in Small and Medium-Sized Enterprises
Author: Jens Hutzschenreuter
Publisher: Springer Science & Business Media
Total Pages: 291
Release: 2009-11-10
Genre: Business & Economics
ISBN: 3834983950

Jens Hutzschenreuter determines the effect of management control forms on the performance of innovative small and medium sized enterprises (SMEs). His findings suggest that in fact indirect control forms have a stronger performance impact than traditional control forms.

Performance Measurement and Management Control

Performance Measurement and Management Control
Author: Antonio Davila
Publisher: Emerald Group Publishing
Total Pages: 504
Release: 2012-06-08
Genre: Business & Economics
ISBN: 1780529112

In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.

Effective Management Control

Effective Management Control
Author: Eric Flamholtz
Publisher: Springer Science & Business Media
Total Pages: 198
Release: 1996-02-29
Genre: Business & Economics
ISBN: 9780792396994

Deals with a critical but relatively neglected misunderstood aspect of organizational effectiveness. Provides a framework to assist practicing managers as well as academics to understand the nature, role, features, and functioning of organizational control and control systems in organizations.

MANAGEMENT CONTROL SYSTEMS : PRINCIPLES AND PRACTICES, SECOND EDITION

MANAGEMENT CONTROL SYSTEMS : PRINCIPLES AND PRACTICES, SECOND EDITION
Author: DAS, SUBHASH CHANDRA
Publisher: PHI Learning Pvt. Ltd.
Total Pages: 374
Release: 2019-07-01
Genre: Business & Economics
ISBN: 9387472728

This compact and concise textbook, in its second edition, gives clear analyses of the principles and practices of management control systems being practised by the companies all over the world. Divided into seven sections, the book explains various approaches and designs of management control system. It then moves on to give a detailed description of key success variables as control indicators and explains goals, strategies and organization for adaptive control, divisional autonomy and responsibility. While describing the management tools and processes, the book explains in detail, the strategic planning and programming processes, budgeting and budgetary control, standard costing and variance analysis, transfer pricing, reward system and management control of operations. The new edition is thoroughly updated and a new chapter on Managerial Decision-Making is added to it. The chapter is added to demonstrate with examples how managerial decisions are taken by the organizations as a part of management control exercise by the application of marginal costing techniques. Primarily intended for the postgraduate students of management, the book can be equally beneficial for the commerce students, researchers, accounts professionals, and corporate policy and decision makers.