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Managing Management Controls

  • Sophie Tessier

Abstract

Management controls can have different objectives. According to Tessier & Otley (2012a), management controls can be grouped into systems of strategic performance, operational performance, strategic boundaries, and operational boundaries. Each of these groups of control systems are composed of different types of controls such as social (values, culture, symbols, etc.) and technical (procedures, rules, routines, cybernetic controls, etc.) (Malmi & Brown, 2008; Tessier & Otley, 2012a).

Keywords

Management Control Technical Control Uncertainty Avoidance Role Ambiguity Control Package 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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© Sophie Tessier 2014

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  • Sophie Tessier

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