Planning management control systems

  • Franco Amigoni


The Simon research team [1] found that there are three types of information needed for controlling any company, each serving a different purpose, depending on the answer to these questions:
  1. 1.

    Score-card questions: ‘Am I doing well or badly?’

  2. 2.

    Attention-directing questions: ‘What problems should I look into?’

  3. 3.

    Problem-solving questions: ‘Of the several ways of doing the job, which is the best?’



Formal Responsibility Organizational Unit Control Tool Cost Accounting Financial Accounting 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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  1. 1.
    Simon H.A., Guetzkow, H., Kozmetsky J. and Tyndal, J. Centralization Vs. Decentralization in Organizing the Controller s Department, New York Controllership Foundation, Inc. 1954.Google Scholar
  2. 2.
    Sommerhoff, J. ‘The Abstract Characteristics of Living Systems’ in System Thinking, edited by F.E. Emery, Harmondsworth 1969, pp. 147-202.Google Scholar
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    Von Bertalanffy, L. General System Theory, New York, 1968.Google Scholar
  4. 4.
    American Accounting Association, ‘Report of Committee on Managerial Decision Models’, The Accounting Review, Vol. XLIV, N. 1 (Supplement 1969), pp. 42-76.Google Scholar
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    Ackoff, R.L. ‘Management Misinformation Systems’, Management Science Vol. 14, n.4, December 1967.Google Scholar
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    Dalton, G.W., Lawrence P.R., Motivation and Control in Organizations, Homewood, 1971, pp. 47-63.Google Scholar
  7. Dearden, J. ‘What’s Wrong with your Financial Control System’, European Business, Summer 1971.Google Scholar
  8. 7.
    Hopwood, A.G. Accounting and Human Behaviour, London 1974, p. 100.Google Scholar
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    Gilbert X.F. ‘A Framework for the Analysis of Management Planning and Control Systems’, INSEAD, Fontainebleau, Unpublished Working Paper.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 1978

Authors and Affiliations

  • Franco Amigoni
    • 1
  1. 1.Scuola di Direzione AziendaleUniversità ‘L. Bocconi’MilanItaly

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