IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v14y2021i6p130.html
   My bibliography  Save this article

Designing Management Control Systems: Systemic vs Sectoral Approach

Author

Listed:
  • Paolo Popoli

Abstract

Management control systems are increasingly called upon to find an appropriate balance between efficiency and flexibility, between short- and long-term orientation, between formal and informal tools and techniques. However, management control has been studied and treated, in the prevailing literature, by adopting a “sectoral” approach. In this respect, economic-financial control, organizational control, and strategic control are deeply analyzed and clearly qualified in their respective aims, methodology and tools, but at the same time are the results of a specialized and fragmented perspective. Starting from these premises, this paper aims to provide a conceptual framework for designing a management control system from a “systemic perspective”, in order to capture all economic, financial, strategic and operational dimensions of business within a unitary management control system. Methodologically, this paper is conceptual in nature, based on a qualitative analysis of the prevailing literature, aimed at providing advanced insights on this field and bases for further theoretical and empirical studies. In particular, after discussing the most significant stages in the evolution of management control systems over the last decades, this paper highlights the importance and advantages of adopting a systemic approach that facilitates a unitary management control system wherein the numerous and different dimensions of management are considered interdependent, in order to achieve an integrated equilibrium between efficiency and effectiveness, between short- and long-term performances, and to unify strategic and operational management.

Suggested Citation

  • Paolo Popoli, 2021. "Designing Management Control Systems: Systemic vs Sectoral Approach," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(6), pages 130-130, July.
    • Handle: RePEc:ibn:ijbmjn:v:14:y:2021:i:6:p:130
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/download/0/0/39480/40344
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/view/0/39480
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rainer Lenz & Ulrich Hahn, 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(1), pages 5-33, January.
    2. H. Igor Ansoff, 1979. "Strategic Management," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-02971-6.
    3. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-00340451, HAL.
    4. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
    5. François Meyssonnier & Fana Rasolofo-Distler, 2011. "Balanced scorecard et pilotage de la responsabilité sociale de l'entreprise. Retour d'expérience," Revue française de gestion, Lavoisier, vol. 0(2), pages 81-92.
    6. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-01682182, HAL.
    7. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. ""Succès" et "échec" d'un outil de gestion : Le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-02311735, HAL.
    8. Laura B. Cardinal & Sim B. Sitkin & Chris P. Long, 2004. "Balancing and Rebalancing in the Creation and Evolution of Organizational Control," Organization Science, INFORMS, vol. 15(4), pages 411-431, August.
    9. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    10. François Meyssonnier & Fana Rasolofo-Distler, 2011. "Balanced scorecard et pilotage de la responsabilité sociale de l´entreprise. Retour d´expérience," Post-Print hal-02999005, HAL.
    11. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    12. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion. Le cas de la naissance des budgets et de la gestion sans budget," Revue française de gestion, Lavoisier, vol. 0(8), pages 291-306.
    13. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    2. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2019. "Traditional management accounting tools in SMEs? network. Do they foster partner dialogue and business innovation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 35-50.
    3. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.
    4. Jacobo Gomez-Conde & Ernesto Lopez-Valeiras & Fabricia Silva Rosa & Rogério João Lunkes, 2023. "The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision?," Review of Managerial Science, Springer, vol. 17(8), pages 2769-2795, November.
    5. Mehdi Alaoui Mhammedi, 2016. "Erreurs de prévision budgétaire : Étude exploratoire des causes des excédents budgétaires dans les structures communales au Maroc," Post-Print hal-01901125, HAL.
    6. Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.
    7. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
    8. repec:dau:papers:123456789/2507 is not listed on IDEAS
    9. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    10. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    11. Isabelle Gignon-Marconnet & Gwenaëlle Nogatchewsky, 2003. "Management Des Fournisseurs Partenaires : A Quoi Servent Les Accords Inter-Entreprises ? Un Parallele Avec Les Roles Des Budgets," Post-Print halshs-00582780, HAL.
    12. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.
    13. Marc Bollecker, 2000. "Contrôleur de gestion : une profession à dimension relationnelle ?," Post-Print halshs-00587432, HAL.
    14. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    15. Marc Bollecker & Patricia Niglis, 2006. "La Dimension Relationnelle De La Fonction De Contrôleur De Gestion," Post-Print halshs-00548093, HAL.
    16. Marc Bollecker, 2010. "La Socialisation Des Contrôleurs De Gestion : L'Importance De La Compatibilite Des Cultures Professionnelles," Post-Print hal-00479525, HAL.
    17. Pauline Beau, 2016. "L'influence de la justice organisationnelle sur le stress : le cas du contrôle des performances individuelles dans les grands cabinets d'audit," Post-Print hal-01902416, HAL.
    18. Pascale Amans & Sylvie Rascol-Boutard, 2008. "Performance as a Social Construct and Operational Performance Measures [La performance entre construit social et indicateur simplifié]," Post-Print hal-01644299, HAL.
    19. 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.
    20. repec:dau:papers:123456789/1486 is not listed on IDEAS
    21. Pascale Amans & Sylvie Rascol-Boutard, 2008. "La performance entre construit social et indicateur simplifié," Revue Finance Contrôle Stratégie, revues.org, vol. 11(3), pages 45-63, September.
    22. François Meyssonnier & Moussa Awaleh Osman, 2018. "Une contribution à l’étude du contrôle de gestion en Afrique : le cas des entreprises de Djibouti," Post-Print hal-01907997, HAL.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:14:y:2021:i:6:p:130. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.