The Problems of a Paradigm: A Critique of the Prevailing Orthodoxy in Management Control

Tony Lowe and Tony Puxty

Chapter 2 in Critical Perspectives in Management Control, 1989, pp 9-26 from Palgrave Macmillan

Abstract: Abstract The genesis of management control is difficult to trace – perhaps because, in the manner of Humpty Dumpty, different writers use the term to mean what they want it to mean. Giglioni and Bedeian (1974) see the earliest writings in the area being those of Emerson, Church and Diemer, who were writing in 1912, 1914 and 1915 respectively. Already at that date, the link between accounting and the control of the enterprise was being forged: they emphasised the importance of adequate records, of comparison with standards, and with the adequacy of those standards. Giglioni and Bedeian quote Church as follows: [the comparison is based on] three elements: (a) recognition of what facts are truly significant; (b) accurate record and convenient presentation of these facts; (c) judicious action based on study of the facts.

Keywords: Strategic Planning; Management Control; Task Control; Management Control System; General System Theory (search for similar items in EconPapers)
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07658-1_2

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DOI: 10.1007/978-1-349-07658-1_2

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