Managing Management Controls

Sophie Tessier

Chapter 10 in Management Control and Uncertainty, 2014, pp 149-161 from Palgrave Macmillan

Abstract: Abstract Management controls can have different objectives. According to Tessier & Otley (2012a), management controls can be grouped into systems of strategic performance, operational performance, strategic boundaries, and operational boundaries. Each of these groups of control systems are composed of different types of controls such as social (values, culture, symbols, etc.) and technical (procedures, rules, routines, cybernetic controls, etc.) (Malmi & Brown, 2008; Tessier & Otley, 2012a).

Keywords: Management Control; Technical Control; Uncertainty Avoidance; Role Ambiguity; Control Package (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1057/9781137392121_10

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