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Open Social Systems and Management Control

In: New Perspectives in Management Control

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  • Anthony J. Berry

Abstract

A theory of organisations, known commonly as open social systems theory, is widely used as an organising framework. The elements of the basic theory are quite simple. Organisation and environment are separated by the idea of boundary, and one key focus of attention is transactions across the boundaries, whether these are exports such as goods, services, funds or human satisfactions or imports such as technology, funds, skills, goods and human resources and needs. The second focus is upon the processes through which inputs are transformed into outputs.

Suggested Citation

  • Anthony J. Berry, 1983. "Open Social Systems and Management Control," Palgrave Macmillan Books, in: Tony Lowe & John L. J. Machin (ed.), New Perspectives in Management Control, chapter 5, pages 88-95, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-17198-9_5
    DOI: 10.1007/978-1-349-17198-9_5
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