In this chapter, we review the national and international literature on management control, tracing its evolution and definitions over time. In particular, we focus on the systemic conception of management control, which defines it as a multidimensional system. Drawing on the work of Italian scholars, we analyse the main dimensions of management control systems: management accounting, strategic control, organizational control, relational control and risk control. While recognising the value of studying these subsystems individually, we emphasize the critical importance of their interfaces and interrelationships. In this context, we present a comprehensive model of the management control system, widely validated in the Italian literature, which highlights key components such as the organizational control structure, the information-accounting structure, the technical-IT structure and the control process. This model provides a coherent framework that ensures an integrated and effective approach to guiding the organization towards its objectives and monitoring performance.

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The Origins and Development of the Management Control System: An Analysis of the Academic Literature

  • Domenica Lavorato

摘要

In this chapter, we review the national and international literature on management control, tracing its evolution and definitions over time. In particular, we focus on the systemic conception of management control, which defines it as a multidimensional system. Drawing on the work of Italian scholars, we analyse the main dimensions of management control systems: management accounting, strategic control, organizational control, relational control and risk control. While recognising the value of studying these subsystems individually, we emphasize the critical importance of their interfaces and interrelationships. In this context, we present a comprehensive model of the management control system, widely validated in the Italian literature, which highlights key components such as the organizational control structure, the information-accounting structure, the technical-IT structure and the control process. This model provides a coherent framework that ensures an integrated and effective approach to guiding the organization towards its objectives and monitoring performance.