Learning from Integrated Management Models

Lukas Rieder and Raef Lawson
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Lukas Rieder: Controller Zentrum St. Gallen
Raef Lawson: Institute of Management Accountants

Chapter 2 in Management Control with Integrated Planning, 2020, pp 39-59 from Springer

Abstract: Abstract In Chap. 1 various dimensions of management were analyzed. Starting from the corporate purpose some basic requirements for an integral management control system were derived. In this chapter, the completeness of the system is examined and, where necessary, supplemented by comparing it to other comprehensive management models. In our opinion, the St. Gallen Management Model (SGMM) and the Viable System Model (VSM) currently form the best basis for this comparison. Both design models were developed to present contents, processes, and structures of corporate management in all dimensions and to categorize the relationships between the various elements.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-48302-9_2

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DOI: 10.1007/978-3-030-48302-9_2

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