Management control systems as a package-Opportunities, challenges and research directions

Malmi, T; Brown, DA

Management control systems as a package-Opportunities, challenges and research directions

Malmi, T Brown, DA

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Publication Type:: Journal Article
Citation:: Management Accounting Research, 2008, 19 (4), pp. 287 - 300
Issue Date:: 2008-12-01

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Field	Value	Language
dc.contributor.author	Malmi, T	en_US
dc.contributor.author	Brown, DA	en_US
dc.date.issued	2008-12-01	en_US
dc.identifier.citation	Management Accounting Research, 2008, 19 (4), pp. 287 - 300	en_US
dc.identifier.issn	1044-5005	en_US
dc.identifier.uri	http://hdl.handle.net/10453/10229
dc.description.abstract	There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In this editorial we discuss a range of ways researchers have defined MCS and the problems this has created. We provide a new typology for MCS structured around five groups: planning, cybernetic, reward and compensation, administrative and cultural controls. The typology is based on the distinction between decision-making and control and addresses those controls managers use to direct employee behaviour. We discuss the conclusions of the articles included within this special issue and provide ideas for further research. © 2008 Elsevier Ltd. All rights reserved.	en_US
dc.relation.ispartof	Management Accounting Research	en_US
dc.relation.isbasedon	10.1016/j.mar.2008.09.003	en_US
dc.subject.classification	Accounting	en_US
dc.title	Management control systems as a package-Opportunities, challenges and research directions	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	19	en_US
utslib.for	150105 Management Accounting	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1608 Sociology	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	4	en_US
pubs.publication-status	Published	en_US
pubs.volume	19	en_US

Abstract:

There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In this editorial we discuss a range of ways researchers have defined MCS and the problems this has created. We provide a new typology for MCS structured around five groups: planning, cybernetic, reward and compensation, administrative and cultural controls. The typology is based on the distinction between decision-making and control and addresses those controls managers use to direct employee behaviour. We discuss the conclusions of the articles included within this special issue and provide ideas for further research. © 2008 Elsevier Ltd. All rights reserved.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/10229