Managing Management Controls

  • Sophie Tessier


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).


Management Control Technical Control Uncertainty Avoidance Role Ambiguity Control Package 
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© Sophie Tessier 2014

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  • Sophie Tessier

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