Synthesizing management control frameworks

Winnie O'Grady; Paul Rouse; Cathy Gunn

doi:10.1108/13683041011027481

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Measuring Business Excellence

ISSN: 1368-3047

Online from: 1997

Subject Area: Performance Management and Measurement

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Synthesizing management control frameworks

Document Information:
Title:	Synthesizing management control frameworks
Author(s):	Winnie O'Grady, (Doctoral Candidate based at the University of Auckland, Auckland, New Zealand), Paul Rouse, (Association Professor in Management Accounting based at the University of Auckland, Auckland, New Zealand), Cathy Gunn, (Head of the E-learning Design and Development Group based at the University of Auckland, Auckland, New Zealand)
Citation:	Winnie O'Grady, Paul Rouse, Cathy Gunn, (2010) "Synthesizing management control frameworks", Measuring Business Excellence, Vol. 14 Iss: 1, pp.96 - 108
Keywords:	Change management, Control, Corporate strategy, E-learning, Management activities
Article type:	Conceptual paper
DOI:	10.1108/13683041011027481 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Abstract:	Purpose – The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change. Design/methodology/approach – This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature. Findings – The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change. Practical implications – The evaluation of current management control systems produces specific suggestions for improving the levers of control framework Originality/value – The VSM has not previously been aligned with management control frameworks.