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Management Control: The Roles Of Rules, Markets And Culture[1]

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  • Michel Lebas
  • Jane Weigenstein

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]

Suggested Citation

  • Michel Lebas & Jane Weigenstein, 1986. "Management Control: The Roles Of Rules, Markets And Culture[1]," Journal of Management Studies, Wiley Blackwell, vol. 23(3), pages 259-272, May.
    • Handle: RePEc:bla:jomstd:v:23:y:1986:i:3:p:259-272
    DOI: 10.1111/j.1467-6486.1986.tb00953.x
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    Cited by:

    1. Chris P. Long & Richard M. Burton & Laura B. Cardinal, 2002. "Three Controls are Better than One: A Computational Model of Complex Control Systems," Computational and Mathematical Organization Theory, Springer, vol. 8(3), pages 197-220, October.
    2. katia Corsi, 2021. "Il lato umano del controllo per fronteggiare la crisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 5-12.
    3. Raelin, Joseph A., 2011. "The End of Managerial Control?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 36(2), pages 135-160.
    4. Greve, Jan & Ax, Christian & Bedford, David S. & Bednarek, Piotr & Brühl, Rolf & Dergård, Johan & Ditillo, Angelo & Dossi, Andrea & Gosselin, Maurice & Hoozée, Sophie & Israelsen, Poul & Janschek, Ott, 2017. "The impact of society on management control systems," Scandinavian Journal of Management, Elsevier, vol. 33(4), pages 253-266.
    5. Lukas Isenberg & Susanne Kreiter & Roland Helm & Christian Schmitz, 2022. "Marketing control in international headquarters-subsidiary working relationships of industrial goods firms: the role of environmental context," Journal of Business Economics, Springer, vol. 92(6), pages 1035-1064, August.
    6. Anna Pistoni & Laura Zoni, 2000. "Comparative management accounting in Europe: an undergraduate education perspective," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 285-319.
    7. Lu Jiao & Graeme Harrison & Jinhua Chen, 2023. "Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2273-2294, June.

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