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An evolutionary approach to management control systems research: A prescription for future research

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  • Martin, Melissa A.

Abstract

By reviewing the theory underlying the design and interdependency of management control systems, I highlight the important role firm dynamics plays in our understanding of these control systems. I provide both theoretical and empirical extensions encouraging authors to explore more longitudinal studies to better understand the path dependency of control system design, how control system elements vary over time within a firm, and how the interdependent nature of individual control elements might vary.

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  • Martin, Melissa A., 2020. "An evolutionary approach to management control systems research: A prescription for future research," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    • Handle: RePEc:eee:aosoci:v:86:y:2020:i:c:s0361368220300702
    DOI: 10.1016/j.aos.2020.101186
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    Cited by:

    1. Merchant, Kenneth A. & Otley, David, 2020. "Beyond the systems versus package debate," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    2. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.

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