MANAGEMENT CONTROL: THE ROLES OF RULES, MARKETS AND CULTURE[1]

Michel Lebas · Jane Weigenstein

140 citations0/0 files storedJournal of Management Studies

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting and Organizational Management Management Theory and Practice Global and Cross-Cultural Management

Abstract

ABSTRACT This paper addresses the question of efficacy of Management Control Systems in organizations. It shows that control systems are based on a combination of three underlying approaches — markets, rules and culture — in order to obtain desired behaviours from organizations’ members. These three approaches are then discussed in terms of Hofstede's work‐related values characterization. It is shown that each firm or organization defines its own balance among the three bases of control identified above. This balancing is dynamic and organizations must continuously adapt their Management Control Systems to changes in the overall culture(s), in technology and in the competitive forces. The general evolution of Management Control Systems is seen to be towards a lessening of the importance of rules‐based controls and towards an increased reliance on controls imbedded in the organizational culture. [2]

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 140 citations exist upstream.

References

1981Culture's Consequences: International Differences in Work-Related Values 1977An Inquiry into the Nature and Causes of the Wealth of Nations 1967Organization and environment 1980Markets, Bureaucracies, and Clans 1980Motivation, leadership, and organization: Do American theories apply abroad?1958Leadership in Administration: A Sociological Interpretation.1979On Studying Organizational Cultures 1975Organizational Control: Two Functions

Cited by

1992Understanding the Domain of Cross-National Buyer-Seller Interactions 2009Investigating the Antecedents of Team-Based Clan Control: Adding Social Capital as a Predictor 2017Integrated thinking as a cultural control?2011Fairness Monitoring: Linking Managerial Controls and Fairness Judgments in Organizations 2010A configurational theory of control 2011Controls of Knowledge Production, Sharing and Use in Bureaucratized Professional Service Firms

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.