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Middle-Range Thinking and Management Control Systems

In: Management Control and Uncertainty

Author

Listed:
  • Jane Broadbent
  • Richard Laughlin

Abstract

For over 25 years, we have undertaken research that has used a research approach called Middle-Range Thinking (MRT) (cf. Laughlin, 1995, 2004; Broadbent & Laughlin, 2008) as a means of seeking to develop understanding of the role of accounting in change in the social world. In considering change in both society and organizations, we have concentrated on wide-ranging management controls, particularly those using accounting technologies, which have been implemented in the attempt to implement the required change. This chapter explores some elements of MRT both generally and specifically in the context of understanding control in conditions of uncertainty.

Suggested Citation

  • Jane Broadbent & Richard Laughlin, 2014. "Middle-Range Thinking and Management Control Systems," Palgrave Macmillan Books, in: David Otley & Kim Soin (ed.), Management Control and Uncertainty, chapter 17, pages 255-268, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-39212-1_17
    DOI: 10.1057/9781137392121_17
    as

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