Emerging themes in management control: a review of recent literature

Hdl Handle:
http://hdl.handle.net/10142/116571
Title:
Emerging themes in management control: a review of recent literature
Authors:
Berry, A.J.; Coad, A.F.; Harris, Elaine P.; Otley, D.T.; Stringer, C.
Abstract:
This review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the following emerging themes; Decision making for Strategic Control; Performance Management for Strategic Control; Control Models for Performance Management and Measurement; Management Control and New Forms of Organisation; Control and Risk; Culture and Control; and Practice and Theory. Whilst research has been evident in all of these areas, relatively little attention has been paid to information and communication technologies and its impact upon control system design and capability, nor did we find much literature on control and gender, or on control and sustainability. Further there has been relatively little research on control and risk or upon control and culture. The limitations of overarching frameworks are noted and we conclude that it seems essential to place more emphasis on research which attends to the relationship of control practices and theory which will require more embedded and collaborative research processes.
Citation:
Emerging themes in management control: A review of recent literature 2009, 41 (1):2 The British Accounting Review
Publisher:
Elsevier
Journal:
The British Accounting Review
Issue Date:
2009
URI:
http://dx.doi.org/10.1016/j.bar.2008.09.001
DOI:
10.1016/j.bar.2008.09.001
Additional Links:
http://linkinghub.elsevier.com/retrieve/pii/S0890838908001029
Type:
Article
Language:
en
Description:
Literature Review
ISSN:
08908389
Appears in Collections:
Roehampton Business School Collection

Full metadata record

DC FieldValue Language
dc.contributor.authorBerry, A.J.en
dc.contributor.authorCoad, A.F.en
dc.contributor.authorHarris, Elaine P.en
dc.contributor.authorOtley, D.T.en
dc.contributor.authorStringer, C.en
dc.date.accessioned2010-11-29T12:54:46Z-
dc.date.available2010-11-29T12:54:46Z-
dc.date.issued2009-
dc.identifier.citationEmerging themes in management control: A review of recent literature 2009, 41 (1):2 The British Accounting Reviewen
dc.identifier.issn08908389-
dc.identifier.doi10.1016/j.bar.2008.09.001-
dc.identifier.urihttp://dx.doi.org/10.1016/j.bar.2008.09.001-
dc.descriptionLiterature Reviewen
dc.description.abstractThis review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the following emerging themes; Decision making for Strategic Control; Performance Management for Strategic Control; Control Models for Performance Management and Measurement; Management Control and New Forms of Organisation; Control and Risk; Culture and Control; and Practice and Theory. Whilst research has been evident in all of these areas, relatively little attention has been paid to information and communication technologies and its impact upon control system design and capability, nor did we find much literature on control and gender, or on control and sustainability. Further there has been relatively little research on control and risk or upon control and culture. The limitations of overarching frameworks are noted and we conclude that it seems essential to place more emphasis on research which attends to the relationship of control practices and theory which will require more embedded and collaborative research processes.en
dc.description.provenanceSubmitted by Min Allen (min.allen@roehampton.ac.uk) on 2010-11-28T21:29:06Z No. of bitstreams: 0en
dc.description.provenanceApproved for entry into archive by Min Allen(min.allen@roehampton.ac.uk) on 2010-11-29T12:54:46Z (GMT) No. of bitstreams: 0en
dc.description.provenanceMade available in DSpace on 2010-11-29T12:54:46Z (GMT). No. of bitstreams: 0 Previous issue date: 2009en
dc.language.isoenen
dc.publisherElsevieren
dc.relation.urlhttp://linkinghub.elsevier.com/retrieve/pii/S0890838908001029en
dc.subjectmanagement controlen
dc.subjectstrategic control-
dc.subjectdecision making-
dc.subjectperformance management-
dc.subjectorganisation-
dc.subjectculture-
dc.subjectcontrol-
dc.subjectrisk management-
dc.titleEmerging themes in management control: a review of recent literatureen
dc.typeArticleen
dc.identifier.journalThe British Accounting Reviewen
All Items in RURR are protected by copyright, with all rights reserved, unless otherwise indicated.