Management Control: Unsolved Problems and Research Opportunities

During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The divers...
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Autor*in:	Luis Silva-Domingo [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch ; Spanisch ; Französisch ; Portugiesisch

Erschienen:	2015

Schlagwörter:	Management control control mechanisms management control systems

Übergeordnetes Werk:	In: Innovar: Revista de Ciencias Administrativas y Sociales - Universidad Nacional de Colombia, 2010, 25(2015), 56, Seite 11-20
Übergeordnetes Werk:	volume:25 ; year:2015 ; number:56 ; pages:11-20

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc Journal toc

DOI / URN:	10.15446/innovar.v25n56.48986

Katalog-ID:	DOAJ052387569

Internformat


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spelling	10.15446/innovar.v25n56.48986 doi (DE-627)DOAJ052387569 (DE-599)DOAJf8f39d26bf284c52a2085177cc78cb4d DE-627 ger DE-627 rakwb eng spa fre por HF1-6182 HF5001-6182 Luis Silva-Domingo verfasserin aut Management Control: Unsolved Problems and Research Opportunities 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed. Management control control mechanisms management control systems Social Sciences H Commerce Business In Innovar: Revista de Ciencias Administrativas y Sociales Universidad Nacional de Colombia, 2010 25(2015), 56, Seite 11-20 (DE-627)392236249 (DE-600)2157063-2 22486968 nnns volume:25 year:2015 number:56 pages:11-20 https://doi.org/10.15446/innovar.v25n56.48986 kostenfrei https://doaj.org/article/f8f39d26bf284c52a2085177cc78cb4d kostenfrei http://www.revistas.unal.edu.co/index.php/innovar/article/view/48986 kostenfrei https://doaj.org/toc/0121-5051 Journal toc kostenfrei https://doaj.org/toc/2248-6968 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_26 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2044 GBV_ILN_2050 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2061 GBV_ILN_2086 GBV_ILN_2107 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2190 GBV_ILN_2949 GBV_ILN_2950 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 25 2015 56 11-20
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allfieldsGer	10.15446/innovar.v25n56.48986 doi (DE-627)DOAJ052387569 (DE-599)DOAJf8f39d26bf284c52a2085177cc78cb4d DE-627 ger DE-627 rakwb eng spa fre por HF1-6182 HF5001-6182 Luis Silva-Domingo verfasserin aut Management Control: Unsolved Problems and Research Opportunities 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed. Management control control mechanisms management control systems Social Sciences H Commerce Business In Innovar: Revista de Ciencias Administrativas y Sociales Universidad Nacional de Colombia, 2010 25(2015), 56, Seite 11-20 (DE-627)392236249 (DE-600)2157063-2 22486968 nnns volume:25 year:2015 number:56 pages:11-20 https://doi.org/10.15446/innovar.v25n56.48986 kostenfrei https://doaj.org/article/f8f39d26bf284c52a2085177cc78cb4d kostenfrei http://www.revistas.unal.edu.co/index.php/innovar/article/view/48986 kostenfrei https://doaj.org/toc/0121-5051 Journal toc kostenfrei https://doaj.org/toc/2248-6968 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_26 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2044 GBV_ILN_2050 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2061 GBV_ILN_2086 GBV_ILN_2107 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2190 GBV_ILN_2949 GBV_ILN_2950 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 25 2015 56 11-20
allfieldsSound	10.15446/innovar.v25n56.48986 doi (DE-627)DOAJ052387569 (DE-599)DOAJf8f39d26bf284c52a2085177cc78cb4d DE-627 ger DE-627 rakwb eng spa fre por HF1-6182 HF5001-6182 Luis Silva-Domingo verfasserin aut Management Control: Unsolved Problems and Research Opportunities 2015 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed. Management control control mechanisms management control systems Social Sciences H Commerce Business In Innovar: Revista de Ciencias Administrativas y Sociales Universidad Nacional de Colombia, 2010 25(2015), 56, Seite 11-20 (DE-627)392236249 (DE-600)2157063-2 22486968 nnns volume:25 year:2015 number:56 pages:11-20 https://doi.org/10.15446/innovar.v25n56.48986 kostenfrei https://doaj.org/article/f8f39d26bf284c52a2085177cc78cb4d kostenfrei http://www.revistas.unal.edu.co/index.php/innovar/article/view/48986 kostenfrei https://doaj.org/toc/0121-5051 Journal toc kostenfrei https://doaj.org/toc/2248-6968 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_26 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_161 GBV_ILN_187 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2044 GBV_ILN_2050 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2061 GBV_ILN_2086 GBV_ILN_2107 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_2190 GBV_ILN_2949 GBV_ILN_2950 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4393 GBV_ILN_4700 AR 25 2015 56 11-20
language	English Spanish French Portuguese
source	In Innovar: Revista de Ciencias Administrativas y Sociales 25(2015), 56, Seite 11-20 volume:25 year:2015 number:56 pages:11-20
sourceStr	In Innovar: Revista de Ciencias Administrativas y Sociales 25(2015), 56, Seite 11-20 volume:25 year:2015 number:56 pages:11-20
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	Management control control mechanisms management control systems Social Sciences H Commerce Business
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container_title	Innovar: Revista de Ciencias Administrativas y Sociales
authorswithroles_txt_mv	Luis Silva-Domingo @@aut@@
publishDateDaySort_date	2015-01-01T00:00:00Z
hierarchy_top_id	392236249
id	DOAJ052387569
language_de	englisch spanisch franzoesisch portugiesisch
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callnumber-first	H - Social Science
author	Luis Silva-Domingo
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title	Management Control: Unsolved Problems and Research Opportunities
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title_sort	management control: unsolved problems and research opportunities
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title_auth	Management Control: Unsolved Problems and Research Opportunities
abstract	During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed.
abstractGer	During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed.
abstract_unstemmed	During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed.
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title_short	Management Control: Unsolved Problems and Research Opportunities
url	https://doi.org/10.15446/innovar.v25n56.48986 https://doaj.org/article/f8f39d26bf284c52a2085177cc78cb4d http://www.revistas.unal.edu.co/index.php/innovar/article/view/48986 https://doaj.org/toc/0121-5051 https://doaj.org/toc/2248-6968
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