Organisational Effectiveness and Management Control

Tony Lowe and Wai Fong Chua

Chapter 14 in New Perspectives in Management Control, 1983, pp 271-287 from Palgrave Macmillan

Abstract: Abstract Management control and management accounting as subjects lack a scientific language: that is to say a set of related concepts which constitute, in a relevant and coherent scientific sense, a complete and comprehensive statement of the problems to be resolved, in such a manner that it also provides a clear and definite means for indicating the general nature of the solutions to the problems at hand. Natural sciences, such as chemistry and physics, can justifiably claim to have such satisfactory scientific languages in this sense although clearly they still have unsolved problems. For instance, there is a much clearer understanding of the ‘domain’ of these subjects than there is for management control systems (MCS). What really is MCS about?

Keywords: Management Control; Resolution Level; Goal Model; Organisational Effectiveness; Management Control System (search for similar items in EconPapers)
Date: 1983
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DOI: 10.1007/978-1-349-17198-9_14

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