A Critique of the Mainstream Management Control Theory and the Way Forward

Chandana Rathnasiri Hewege

SAGE Open, 2012, vol. 2, issue 4, 2158244012470114

Abstract: This article critiques the mainstream management control theory with a view to highlighting its gaps and to suggesting a direction for its future development. Management control theory has undergone lopsided development due to the dominance of accounting-based approaches to the study of management controls. Thus, management control theory has failed to explain complex issues that are interwoven with deep-rooted, sociocultural context within which these issues emanate. Although the influence of organizational theory, particularly systems theory, cybernetics, and contingency theory, resulted in a marginal outward shift of the boundaries of the mainstream management control theory, the main drawbacks of the theory remained unresolved. Alternative theoretical perspectives rooted in disciplines such as political economy, sociology, and anthropology can enrich the mainstream management control theory. Management control issues emanating from non-Western contexts would remain largely unexplained or poorly explained, unless alternative theoretical perspectives were used.

Keywords: mainstream management control theory; critique of literature; multidisciplinary theoretical approaches (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:2:y:2012:i:4:p:2158244012470114

DOI: 10.1177/2158244012470114

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