Introduction to management controls and new organisational forms
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 23 March 2010
Abstract
Purpose
This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue.
Design/methodology/approach
The findings reported in the paper are based on desk research and review of the papers contained in the issue.
Findings
The paper finds that management control systems can perform various coordinating and governance roles in managing new organisational forms. However, management control systems designers must be aware of the complexities of these new organisational arrangements.
Originality/value
The paper is a summary of studies exploring the roles of management controls in new organisational forms. The issues addressed in these studies are important in furthering our understanding of the changing roles of management control systems.
Keywords
Citation
Tsamenyi, M. and Cullen, J. (2010), "Introduction to management controls and new organisational forms", Journal of Accounting & Organizational Change, Vol. 6 No. 1, pp. 5-8. https://doi.org/10.1108/18325911011025669
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited