Concepts of Control: the Contribution of Cybernetics and Systems Theory to Management Control

David T. Otley

Chapter 4 in New Perspectives in Management Control, 1983, pp 59-87 from Palgrave Macmillan

Abstract: Abstract The purpose of this chapter is to examine and evaluate the contributions made by the disciplines of cybernetics and general systems theory to the study of management control. It seeks to do this by drawing out the concepts of control developed in each of the disciplines and considering their applicability in the context of organisational control systems. However, because of the wide variety of uses of the term ‘control’ mentioned elsewhere (Chapter 2, p. 30) it will be prudent to begin with some preliminary definitions to make clear the area of application being considered.

Keywords: Management Control; Management Accounting; System Idea; System Methodology; Management Control System (search for similar items in EconPapers)
Date: 1983
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DOI: 10.1007/978-1-349-17198-9_4

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