'Where the rubber hits the road': a panel discussion on management control systems at the middle management level

摘要

This panel discussion is aimed at informing readers about current and emerging themes in the literature on the application of management control systems (MCS) at the middle management level. When we first conceived of the idea of conducting an expert panel review, we considered several alternative options both for framing the discussion and for choosing experts to consult. We ultimately decided to follow a semi-structured approach, which provides a rich foundation for a panel discussion stretching across a number of interesting topics. We were fortunate to have experts from a variety of backgrounds who enthusiastically agreed to participate. Their diversity resonates with the interdisciplinary nature of the topic of this special issue. The discussion aims to elucidate the underlying dimensions of management control and to investigate the rationales for designing and applying management control at the middle management level. It concludes with a discussion on the emerging themes in the literature.