TAILIEUCHUNG - Management Control Systems: A Historical Perspective

Finally, a line of research has been developed which has emphasised the organisation’s cultural and anthropological aspects as part of its control system, either as an internal variable that conditions the behaviour of individuals, their relationships and their motivation, or else as a metaphor, in other words an ideology that must be transmitted and communicated to individuals. All of these research trends view culture as a key factor in ensuring the efficiency of control systems, since this variable contributes to the identification of the individuals with the organisation’s objectives, thus facilitating their achievement. Likewise, we have succeeded in proving that. | International Bulletin of Business Administration ISSN 1451-243X Issue 7 2010 EuroJournals Inc. 2010 http Management Control Systems A Historical Perspective Jordi Carenys Professor at the Management Control Department EADA Business School c Aragó 204 08011 Barcelona Spain E-mail jcarenys@ Abstract The aim of this article is to review the background literature on management control systems in organisations. It presents a historical revision of the different trends in the literature on control systems in organisations in accordance with their common characteristics. The earliest studies conducted on control systems saw them as cybernetic and formal tools focused on the accounting information systems. In order to surpass the identified limitations of such mechanistic systems new approaches were developed in which the rational and passive behaviour of individuals was substituted by a greater consideration for the organisational and motivational factors that influence behaviour accepting that the crucial aspects for the design and implementation of the control systems are not limited solely to those of a formal nature. Subsequently the cybernetic viewpoint was enriched with different contributions by other trends of thought which centred on analysing the influence of psychosocial and cultural aspects as key variables in the control of organisations. Therefore the current trend in management control research is to combine the use of formal systems having financial and non financial indicators with informal systems to create a control package because it is considered that through the sole use of cybernetic systems it is impossible to control the relevant variables for an organisation to achieve its objectives. 1. Introduction The aim of this article is to review the background literature on management control systems in organisations. First of all it will analyse the concept of management control and the need for control systems in .

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