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Concepts of Control: the Contribution of Cybernetics and Systems Theory to Management Control

In: New Perspectives in Management Control

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  • David T. Otley

Abstract

The purpose of this chapter is to examine and evaluate the contributions made by the disciplines of cybernetics and general systems theory to the study of management control. It seeks to do this by drawing out the concepts of control developed in each of the disciplines and considering their applicability in the context of organisational control systems. However, because of the wide variety of uses of the term ‘control’ mentioned elsewhere (Chapter 2, p. 30) it will be prudent to begin with some preliminary definitions to make clear the area of application being considered.

Suggested Citation

  • David T. Otley, 1983. "Concepts of Control: the Contribution of Cybernetics and Systems Theory to Management Control," Palgrave Macmillan Books, in: Tony Lowe & John L. J. Machin (ed.), New Perspectives in Management Control, chapter 4, pages 59-87, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17198-9_4
    DOI: 10.1007/978-1-349-17198-9_4
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    Cited by:

    1. 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.
    2. Challagalla, Goutam N. & Shervani, Tasadduq A., 1997. "A measurement model of the dimensions and types of output and behavior control: An empirical test in a salesforce context," Journal of Business Research, Elsevier, vol. 39(3), pages 159-172, July.

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