Organizational life cycles and management control systems design

Martijn van Deun () and Michael Corbey ()
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Martijn van Deun: Tilburg University, Tilburg, Netherlands
Michael Corbey: Tilburg University, Tilburg, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2023, vol. 97, issue 1-2, 29-37

Abstract: This paper explores the literature relating Organizational Life Cycle theory with Management Control Systems design. During the birth stage, much emphasis is put on cultural controls. In the growth stage, cultural controls remain important, but the degree of formalization increases with cybernetic controls and administrative controls. During the maturity stage, the most bureaucratic phase is reached with many planning and administrative controls. The revival stage shows a renewed focus on cultural controls and a reduction of administrative controls. Not many findings are available that discuss the decline stage. It is argued that each stage represents important challenges for the CFO.

Keywords: Organizational; life; cycles; (OLC); growth; models; management; control; systems; (MCSs); MCS; design; MCS; as; a; package (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:97:y:2023:i:1-2:p:29-37

DOI: 10.5117/mab.97.97221

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