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.
Keywords
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
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited