Theories Of Organizational Control

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Management control as a package- opportunities, challenges and research directions Management control systems can be defined through differing conceptions, authors have taken two rather distinctive approaches, T. Malmi and D. A Brown explained the broader approach by referring to Chenhall’s interpretation of what could be considered MCS. Initially he began by defining management accounting which is stated as ‘‘ a collection of practices such as budgeting or product costing’’, then he further elaborates by explaining what is meant by accounting systems i.e.’’, the systematic use of management accounting to achieve some goal’’. Chenhall depicts the management control systems as a broader term that ‘‘ecompasses management accounting systems and also includes other controls such as personal and clan controls. …show more content…

The latter approach is of a narrower nature and it can be explained through an example of Merchant and Van der Stede definition of management control as ‘‘ dealing with employees behavior’’ (T. Malmi, D.A. Brown, 2008, pg

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