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Effective Management Control: Theory and Practice
Effective Management Control deals with a critical but relatively neglected and misunderstood aspect of organizational the process of controlling the behavior of people in organizations. The issue of organizational control and the design of an optimal control system is essential for the long term effectiveness of an too little control can lead to confusion and chaos; conversely, too great a degree of control can result in the erosion of innovation and entrepreneurship.
This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.
This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.
188 pages, Hardcover
First published February 29, 1996
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December 5, 2021
Incredibly useful book, I recommend it for reading to all managers acquainted with the system's approach, cybernetics and so on.
Unlike most of the books that deal with individual components of the organizational control system, this book describes the whole system!
That is, leadership, culture, compensation, goal setting, etc, are not considered haphazardly in isolation from each other, but are treated as System!
I think that people familiar with Bogdanov's theory and general system's theory do not need any explainations as to why this approach is so important!
Another worthy read on that topic is a book from Robert Simon.
Unlike most of the books that deal with individual components of the organizational control system, this book describes the whole system!
That is, leadership, culture, compensation, goal setting, etc, are not considered haphazardly in isolation from each other, but are treated as System!
I think that people familiar with Bogdanov's theory and general system's theory do not need any explainations as to why this approach is so important!
Another worthy read on that topic is a book from Robert Simon.
Displaying 1 of 1 review