FRAMEWORK FOR MANAGEMENT CONTROL SYSTEMS.

Abstract

The article synthesizes the current state of the art of Management Control Systems, by pulling together some of the existing concepts into a framework which is useful in identifying gaps in the current understanding. The authors use the framework to suggest directions in which control systems might be modified to increase their effectiveness. The article is not based on a specific research project, but the authors draw on pertinent research findings by others, as well as on their own recent field experience with planning and control systems.