A framework for management control research

Abstract

Purpose

This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package.

Design/methodology/approach

A range of published works is reviewed to explore the nature of management control.

Findings

The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations.

Research limitations/implications

This is not an empirical investigation of management control.

Originality/value

The framework presented in this article is useful to both practitioners and researchers of management control.

Citation

Kanthi Herath, S. (2007), "A framework for management control research", Journal of Management Development, Vol. 26 No. 9, pp. 895-915. https://doi.org/10.1108/02621710710819366