Abstract
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.
Score-card questions: ‘Am I doing well or badly?’
-
2.
Attention-directing questions: ‘What problems should I look into?’
-
3.
Problem-solving questions: ‘Of the several ways of doing the job, which is the best?’
Keywords
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.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
References
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.
Sommerhoff, J. ‘The Abstract Characteristics of Living Systems’ in System Thinking, edited by F.E. Emery, Harmondsworth 1969, pp. 147-202.
Von Bertalanffy, L. General System Theory, New York, 1968.
American Accounting Association, ‘Report of Committee on Managerial Decision Models’, The Accounting Review, Vol. XLIV, N. 1 (Supplement 1969), pp. 42-76.
Ackoff, R.L. ‘Management Misinformation Systems’, Management Science Vol. 14, n.4, December 1967.
Dalton, G.W., Lawrence P.R., Motivation and Control in Organizations, Homewood, 1971, pp. 47-63.
Dearden, J. ‘What’s Wrong with your Financial Control System’, European Business, Summer 1971.
Hopwood, A.G. Accounting and Human Behaviour, London 1974, p. 100.
Gilbert X.F. ‘A Framework for the Analysis of Management Planning and Control Systems’, INSEAD, Fontainebleau, Unpublished Working Paper.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 1978 Springer Science+Business Media Dordrecht
About this chapter
Cite this chapter
Amigoni, F. (1978). Planning management control systems. In: Emmanuel, C., Otley, D., Merchant, K. (eds) Readings in Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7138-8_9
Download citation
DOI: https://doi.org/10.1007/978-1-4899-7138-8_9
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-412-41490-9
Online ISBN: 978-1-4899-7138-8
eBook Packages: Springer Book Archive