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The Problems of a Paradigm: A Critique of the Prevailing Orthodoxy in Management Control

In: Critical Perspectives in Management Control

Author

Listed:
  • Tony Lowe
  • Tony Puxty

Abstract

The genesis of management control is difficult to trace – perhaps because, in the manner of Humpty Dumpty, different writers use the term to mean what they want it to mean. Giglioni and Bedeian (1974) see the earliest writings in the area being those of Emerson, Church and Diemer, who were writing in 1912, 1914 and 1915 respectively. Already at that date, the link between accounting and the control of the enterprise was being forged: they emphasised the importance of adequate records, of comparison with standards, and with the adequacy of those standards. Giglioni and Bedeian quote Church as follows: [the comparison is based on] three elements: (a) recognition of what facts are truly significant; (b) accurate record and convenient presentation of these facts; (c) judicious action based on study of the facts.

Suggested Citation

  • Tony Lowe & Tony Puxty, 1989. "The Problems of a Paradigm: A Critique of the Prevailing Orthodoxy in Management Control," Palgrave Macmillan Books, in: Wai Fong Chua & Tony Lowe & Tony Puxty (ed.), Critical Perspectives in Management Control, chapter 2, pages 9-26, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07658-1_2
    DOI: 10.1007/978-1-349-07658-1_2
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    Cited by:

    1. Jean-Luc Moriceau, 2002. "A la recherche de la problématique : étudier un cas pour résoudre ou pour élucider la problématique ?," Post-Print halshs-00584511, HAL.
    2. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    3. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
    4. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    5. repec:dau:papers:123456789/3296 is not listed on IDEAS

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