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Emerging Themes In Management Control Essay

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Emerging themes in management control: A review of recent literature
Summary
In research development management control is productive and growing field, there is a lot of work in this field is suggested by Otley et al (1995) by following the lines of enquiry. There is different emerging themes on the management control such as: management control and new forms of organization, control practice and theory, decision making and performance management for strategic control, other emerging themes like risk and culture etc., control models for performance measurement and management. There is different theories on the management control, mostly are traditional and work in positive way, that’s why these are applicable for the solution of strategic …show more content…

These are: change in hierarchal structure by controlled environment, it introduced the horizontal control in the organization, and most focus on business strategy rather than business planning, this include a balanced scorecard (BSC) by introducing the strategic information system, methodological researches on the control system, observe the complexity, risk and uncertainty on global level, difference and control among national and organizational cultures, economic sustainability of organization. These all elements of enquiry are fundamental for the overarching frameworks of the management control system and are followed by many researchers to overcome the different issues of the fragmented fields of management control …show more content…

This type of research in the organization provide the actual and real work except only theory knowledge and also enhance activities for the betterment of organization by using theoretical approaches properly. The design process of management control is also covered by the researchers and also describe the different stages of this system who it work and what is the utilization of that work. The management control system opens many ways for research, it is dynamic research topic. The consequences of this system provide many activities which is very useful and following in different ways. This research not only improve or develop the theory it also enhance the practice and provide many

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