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.

Effective Management Control

Effective Management Control
Author: Eric G. Flamholtz
Publisher: Springer Science & Business Media
Total Pages: 185
Release: 2012-12-06
Genre: Business & Economics
ISBN: 1461313597

Effective Management Control deals with a critical but relatively neglected and misunderstood aspect of organizational effectiveness: the process of controlling the behavior of people in organizations. The issue of organizational control and the design of an optimal control system is essential for the long term effectiveness of an organization: too little control can lead to confusion and chaos; conversely, too great a degree of control can result in the erosion of innovation and entrepreneurship. This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, including: planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.

Levers of Control

Levers of Control
Author: Robert Simons
Publisher: Harvard Business Press
Total Pages: 232
Release: 1994-11-01
Genre: Business & Economics
ISBN: 142216067X

Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic control systems, Simons identifies three new control systems that allow strategic change: belief systems that communicate core values and provide inspiration and direction, boundary systems that frame the strategic domain and define the limits of freedom, and interactive systems that provide flexibility in adapting to competitive environments and encourage organizational learning. These four control systems, according to Simons, will provide managers with the basic levers for pursuing strategic objectives.

Strategic Management Control

Strategic Management Control
Author: Fredrik Nilsson
Publisher: Springer Nature
Total Pages: 148
Release: 2020-06-30
Genre: Business & Economics
ISBN: 3030386406

Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Fundamentals of Management Control

Fundamentals of Management Control
Author: Françoise Giraud
Publisher: Pearson
Total Pages: 348
Release: 2011-08-26
Genre: Business & Economics
ISBN: 9782744075193

Cet ouvrage, version anglaise de Les fondamentaux du contrôle de gestion, présente de façon structurée la démarche à suivre pour réussir le pilotage de la performance en mettant en évidence la dimension managériale.

Introduction to Hazard Control Management

Introduction to Hazard Control Management
Author: James T. Tweedy
Publisher: CRC Press
Total Pages: 304
Release: 2013-09-25
Genre: Business & Economics
ISBN: 1466551593

The International Board for the Certification of Safety Managers (IBFCSM) has designated this text as the Primary Study Reference for those preparing to sit for the Certified Hazard Control Manager (CHCM) and the Certified Hazard Control Manager-Security (CHCM-SEC) Examinations. Introduction to Hazard Control Management: A Vital Organizational Func

Integrating Performance and Risk in a Management Control System

Integrating Performance and Risk in a Management Control System
Author: Claudia Presti
Publisher: Springer Nature
Total Pages: 131
Release: 2021-11-15
Genre: Business & Economics
ISBN: 3030870820

This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.

Management

Management
Author: Peter F. Drucker
Publisher: Harper Collins
Total Pages: 1541
Release: 1993-04-14
Genre: Business & Economics
ISBN: 0887306152

Management is an organized body of knowledge. "This book," in Peter Drucker'swords, "tries to equip the manager with the understanding, the thinking, the knowledge and the skills for today'sand also tomorrow's jobs." This management classic has been developed and tested during more than thirty years of teaching management in universities, in executive programs and seminars and through the author's close work with managers as a consultant for large and small businesses, government agencies, hospitals and schools. Drucker discusses the tools and techniques of successful management practice that have been proven effective, and he makes them meaningful and easily accessible.