A framework for management control research

摘要

Purpose - This paper aims to develop a conceptual framework that can be used in studying thernchanging nature of management control in organizations. It is based on four components of thernmanagement control system, namely: organizational structure and strategy; corporate culture;rnmanagement information systems; and core control package.rnDesign/methodology/approach - A range of published works is reviewed to explore the nature ofrnmanagement control.rnFindings - The conceptual framework developed in the paper can be used in studying the changingrnnature of management control in organizations.rnResearch limitations/implications - This is not an empirical investigation of managementrncontrol.rnOriginality/value - The framework presented in this article is useful to both practitioners andrnresearchers of management control.