An evolutionary approach to management control systems research: A prescription for future research

Melissa A. Martin

Accounting, Organizations and Society, 2020, vol. 86, issue C

Abstract: By reviewing the theory underlying the design and interdependency of management control systems, I highlight the important role firm dynamics plays in our understanding of these control systems. I provide both theoretical and empirical extensions encouraging authors to explore more longitudinal studies to better understand the path dependency of control system design, how control system elements vary over time within a firm, and how the interdependent nature of individual control elements might vary.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368220300702

DOI: 10.1016/j.aos.2020.101186

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