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Organisational Effectiveness and Management Control

In: New Perspectives in Management Control

Author

Listed:
  • Tony Lowe
  • Wai Fong Chua

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?

Suggested Citation

  • Tony Lowe & Wai Fong Chua, 1983. "Organisational Effectiveness and Management Control," Palgrave Macmillan Books, in: Tony Lowe & John L. J. Machin (ed.), New Perspectives in Management Control, chapter 14, pages 271-287, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17198-9_14
    DOI: 10.1007/978-1-349-17198-9_14
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    Cited by:

    1. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    2. Pascal Langevin & Gérald Naro, 2003. "Controle Et Comportements : Une Revue De La Litterature Anglo-Saxonne," Post-Print halshs-00582794, HAL.

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