Synthesizing management control frameworks

Abstract

Purpose The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change. Design/methodology/approach This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature. Findings The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change. Practical implications The evaluation of current management control systems produces specific suggestions for improving the levers of control framework Originality/value The VSM has not previously been aligned with management control frameworks.