Middle-Range Thinking and Management Control Systems

  • Jane Broadbent
  • Richard Laughlin
Chapter

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.

Keywords

Social World Steering Mechanism Management Control System Resource Flow Performance Management System 
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Copyright information

© Jane Broadbent and Richard Laughlin 2014

Authors and Affiliations

  • Jane Broadbent
  • Richard Laughlin

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