Management control systems: A review

Journal of Management Control

Volumn 23, Issue 4, 2013, Pages 233-268

  Strauß, Erik ^a   Zecher, Christina ^a  

^a WHU OTTO BEISHEIM SCHOOL OF MANAGEMENT   (Germany)

Author keywords

Management control; Management control systems; Systematic review

Indexed keywords

EID: 84874418377     PISSN: 21914761     EISSN: 2191477X     Source Type: Journal    
DOI: 10.1007/s00187-012-0158-7     Document Type: Review

References (88)

1. Accounting faculty and research directory (2005-2006). http://www. facultydirectories. com/AtgDir/A2005-2006. pdf.
2. Allen, B. R., Brownlee, R. E., Haskins, M. E., Lynch, L. J., & Rotch, J. W. (2005). Cases in management accounting and control systems (4th edn.). Upper Saddle River: Pearson/Prentice Hall.
3. Amigoni, F. (1978). Planning management control systems. Journal of Business Finance & Accounting, 5(3), 279-291.
4. Anderson, D. L., & Post, G. V. (2005). Management information systems: solving business problems with information technology (4th edn.). New York: McGraw-Hill.
5. Anthony, R. N. (1965). Planning and control systems: a framework for analysis. Boston: Harvard Business School.
6. Anthony, R. N., & Govindarajan, V. (2007). Management control systems (12th edn.). Boston: McGraw-Hill.
7. Anthony, R. N., & Young, D. W. (2003). Management control in nonprofit organizations (7th edn.). Boston: McGraw-Hill/Irwin.
8. Anthony, R. N., Hawkins, D., & Merchant, K. A. (2006). Accounting: texts and cases (12th edn.). New York: McGraw-Hill/Irwin.
9. Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2007). Management accounting (5th edn.). Upper Saddle River: Pearson/Prentice-Hall.
10. Baiman, S. (1982). Agency research in managerial accounting: a survey. Journal of Accounting Literature, 1(1), 154-213.
11. Bedeian, A. G., & Giglioni, G. B. (1974). A conspectus of management control theory: 1900-1972. Academy of Management Journal, 17(2), 292-305.
12. Berry, A. J., Broadbent, J., & Otley, D. T. (2005). Management control: theories, issues, and performance (2nd edn.). Houndmills: Palgrave/Macmillan.
13. Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: a review of recent literature. The British Accounting Review, 41(1), 2-20.
14. Besson, M., Löning, H., & Mendoza, C. (2008). Dual use of budgeting in uncertainty contexts: explorative study of senior sales and marketing managers. Cahiers de Recherche. HEC school of management, accounting and control department, Jouy en Josas Cedex.
15. Broadbent, J., & Laughlin, R. (2009). Performance management systems: a conceptual model. Management Accounting Research20(4), 283-295.
16. Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2/3), 127-168.
17. Christensen, P. O., & Feltham, G. A. (2008). Economics of accounting: performance evaluation. Berlin: Springer.
18. Collier, P. M. (2005). Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research, 16(3), 321-339.
19. Demski, J. S. (2008). Managerial uses of accounting information. Springer series in accounting scholarship (2nd edn.). Berlin: Springer.
20. Dorf, R. C., & Bishop, R. H. (2007). Modern control systems (11th edn.). Upper Saddle River: Prentice Hall.
21. Eilon, S. (1962). Problems in studying management control. International Journal of Production Research, 1(4), 13.
22. Emmanuel, C., Merchant, K. A., & Otley, D. T. (1990). Accounting for management control (2nd edn.). London: Chapman & Hall.
23. Evans, J. H. III, Lewis, B. L., & Patton, J. M. (1986). An economic modeling approach to contingency theory and management control. Accounting, Organizations and Society, 11(6), 483-498.
24. Ewert, R., & Wagenhofer, A. (2008). Interne Unternehmensrechnung (7th edn.). Berlin: Springer.
25. Ferreira, A., & Otley, D. T. (2005). The design and use of management control systems: an extended framework for analysis. SSRN.
26. Ferreira, A., & Otley, D. T. (2009). The design and use of performance management systems: an extended framework for analysis. Management Accounting Research20(4), 263-282.
27. Fisher, J. G. (1998). Contingency theory, management control systems and firm outcomes: past results and future directions. Behavioral Research in Accounting, 10, 47.
28. Flamholtz, E. G. (1979). Toward a psycho-technical systems paradigm of organizational measurement. Decision Sciences, 10(1), 71-84.
29. Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, Organizations and Society, 8(2-3), 153-169.
30. Flamholtz, E. G., Das, T. K., & Tsui, A. S. (1985). Toward an integrative framework of organizational control. Accounting, Organizations and Society, 10(1), 35-50.
31. Fleming, J. E. (1972). The spectrum of management control. S. A. M. Advanced Management Journal, 37(2), 54-61.
32. Garrison, R., Noreen, E., & Brewer, P. (2007). Managerial accounting (12th edn.). Boston: McGraw-Hill/Irwin.
33. Gordon, L. (2005). Managerial accounting: concepts and empirical evidence (6th edn.). New York: McGraw-Hill.
34. Herath, S. K. (2007). A framework for management control research. Journal of Management Development, 26(9), 895-915.
35. Hilton, R. (2008). Managerial accounting: creating value in a dynamic business environment (8th edn.). New York: McGraw-Hill/Irwin.
36. Hoffjan, A., & Wömpener, A. (2006). Comparative analysis of strategic management accounting in German- and English-language general management accounting textbooks. Schmalenbach Business Review, 58, 234-258.
37. Hofstede, G. (1978). The poverty of management control philosophy. The Academy of Management Review, 3(3), 450-461.
38. Hopper, T., Northcott, D., & Scapens, R. W. (2007). Issues in management accounting (3rd edn.). Harlow: Financial Times/Prentice Hall.
39. Horngren, C. T., Foster, G. T., Datar, S. M., Rajan, M. V., & Ittner, C. (2008a). Cost accounting: a managerial emphasis (13th edn). Upper Saddle River: Pearson/Prentice Hall.
40. Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting, Organizations and Society, 22(2), 207-232.
41. Lebas, M., & Weigenstein, J. (1986). Management control: the roles of rules markets and culture. Journal of Management Studies, 23(3), 259-272.
42. Lowe, E. A. (1971). On the idea of a management control system: integrating accounting and management control. Journal of Management Studies, 8(1), 1-12.
43. Machin, J. L. J. (1979). A contingent methodology for management control. Journal of Management Studies, 16(1), 1-29.
44. Machin, J. L. J. (1983). Management control systems: whence and whither? In E. A. Lowe & J. L. J. Machin (Eds.), New perspectives in management control (pp. 22-42). New York: Macmillan.
45. Maciariello, J. A., & Kirby, C. J. (1994). Management control systems: using adaptive systems to attain control (2nd edn.). Englewood Cliffs: Prentice Hall.
46. Macintosh, N. B. (1995). Management accounting and control systems: an organizational and behavioral approach. Chichester: Wiley.
47. Maher, M. W., Weil, R. L., & Stickney, C. P. (2007). Managerial accounting: an introduction to concepts, methods, and uses (10th edn.). Mason: Thomson.
48. Malmi, T., & Brown, D. A. (2008). Management control systems as a package: opportunities, challenges and research directions. Management Accounting Research, 19, 287-300.
49. Malone, T. W. (2004). The future of work: how the new order of business will shape your organization, your management style, and your life. Boston: Harvard Business School Press.
50. Merchant, K. A. (1989). Rewarding results: motivating profit center managers. Harvard business school series in accounting and control. Boston: Harvard Business School Press.
51. Merchant, K. A. (1997). Modern management control systems. Upper Saddle River: Prentice Hall.
52. Merchant, K. A., & Otley, D. T. (2007). A review of the literature on control and accountability. In Handbooks of management accounting research (Vol. 2, pp. 785-802). Amsterdam: Elsevier.
53. Merchant, K. A., & Simons, R. (1986). Research and control in complex organizations: an overview. Journal of Accounting Literature, 5, 183-203.
54. Merchant, K. A. & Van der Stede, W. A. (2003). Management control systems: performance measurement, evaluation and incentives (2nd edn.). Harlow: Prentice Hall.
55. Mintzberg, H. (1979). The structuring of organizations: a synthesis of the research. Englewood: Prentice-Hall.
56. Mintzberg, H., & Waters, J. A. (1985). Of strategies, deliberate and emergent. Strategic Management Journal, 6(3), 257-272.
57. Morris, R. M. III (1986). Management control and decision support systems: an overview. Industrial Management, 28(1), 8.
58. Nixon, W. A. J., & Burns, J. (2005). Management control in the 21st century. Management Accounting Research, 16(3), 260-268.
59. Otley, D. T. (1994). Management control in contemporary organizations: towards a wider framework. Management Accounting Research, 5(3-4), 289-299.
60. Otley, D. T. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382.
61. Otley, D. T., & Berry, A. J. (1980). Control, organisation and accounting. Accounting, Organizations and Society, 5(2), 231-244.
62. Otley, D. T., Broadbent, J., & Berry, A. J. (1995). Research in management control: an overview of its development. British Journal of Management, 6(6), 31.
63. Ouchi, W. G. (1977). The relationship between organizational structure and organizational control. Administrative Science Quarterly, 22(1), 95-113.
64. Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Management Science, 25(9), 833-848.
65. Ouchi, W. G. (1980). Markets, bureaucracies, and clans. Administrative Science Quarterly, 25(1), 129-141.
66. Parker, L. D. (1986). Developing control concepts in the 20th century. Accounting thought and practice through the years. New York: Garland.
67. Sandoe, K., Corbitt, G., & Boykin, R. (2001). Enterprise integration. New York: Wiley.
68. Senge, P. M. (2006). The fifth discipline: the art and practice of the learning organization. New York: Doubleday.
69. Shank, J. K., & Govindarajan, V. (1993). Strategic cost management: the new tool for competitive advantage. New York: Free Press.
70. Simons, R. L. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society, 12(4), 357-374.
71. Simons, R. L. (1990). The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15(1/2), 127-143.
72. Simons, R. L. (1991). Strategic orientation and top management attention to control systems. Strategic Management Journal, 12(1), 49-62.
73. Simons, R. L. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169-189.
74. Simons, R. L. (1995). Levers of control: how managers use innovative control systems to drive strategic renewal (Hardcover). Boston: Harvard Business School Press Books.
75. Simons, R. L. (2000). Performance measurement and control systems for implementing strategy. Upper Saddle River: Pearson.
76. Sisaye, S. (1998). An overview of the social and behavioral sciences approaches in management control research. Behavioral Research in Accounting, 10(11), 11-26.
77. Smith, K. J., & DeRidder, J. J. (1997). The selection process for accounting textbooks: general criteria and publisher incentives-a survey. Issues in Accounting Education, 12(2), 367-384.
78. Smith, M. (2005). Performance measurement and management: a strategic approach to management accounting. London: Sage.
79. Solomons, D. (1965). Divisional performance: measurement and control. Homewood: Irwin.
80. Speklé, R. F. (2001). Explaining management control structure variety: a transaction cost economics perspective. Accounting, Organizations and Society, 26(4/5), 419-441.
81. Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing Evidence-Informed management knowledge by means of systematic review. British Journal of Management, 14, 207-222.
82. Turban, E., Aronson, J. E., Liang, T.-P., & Sharda, R. (2008). Decision support and business intelligence systems (8th edn.). Upper Saddle River: Pearson/Prentice Hall.
83. Vancil, R. F. (1973). What kind of management control do you need? Boston: Harvard Business Review.
84. Vancil, R. F. (1989). In K. A. Merchant (Ed.), Rewarding results: motivating profit center managers. Boston: Harvard Business School Press.
85. Whitley, R. (1999). Firms, institutions and management control: the comparative analysis of coordination and control systems. Accounting, Organizations and Society, 24(5/6), 507-524.
86. Zaleznik, A. (2005). The education of Robert S. McNamara, secretary of defense, 1961-1968. Revue Franc aise de Gestion 2005/6, 159, 45-70.
87. Zeff, S. A. (2008). The contribution of the Harvard business school to management control, 1908-1980. Management Accounting Research, 20(s1), 175-208.
88. Zimmerman, J. L. (2008). Accounting for decision making and control (6th edn.). Chicago: Irwin.