Abstract
Management control system model reflects the mechanisms, modalities and methods of the operation of the management control system. The classification methods of management control system mode are various, which is exactly the cause of the emergence of different management control system modes. From the perspective of the evolution of the management control system mode, the division of the management control system mode should be based on two main points: first is the change of management control period or phase; second is the change of management control environment. Among the studies of the evolution of the management control system mode, representative figures and perspectives can be summarized as follows:
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Notes
- 1.
Wilson [1].
- 2.
Simons [2].
- 3.
North [3].
- 4.
American Heritage Dictionary (solution), see “King soft”.
- 5.
Western and China differ on the meaning of the budget: In China, the “budget” generally refers to the expected income and expenses through legal procedures approved by the government departments, institutions and enterprises in a certain period. The budget in Western concept refers to the number of program instructions, not just a reflection of the amount. See Luo Ruiren and Zeng Fanzheng [4], p. 47.
References
Wilson R (1975) Cost control handbook. Gower Press, Epping
Robert Simons (1995) Control in an age of empowerment. Harvard Business Review (March–April)
North DC (1990) Institutions, institutional change and economic performance. Cambridge University Press, Cambridge
Luo Ruiren, Zeng Fanzheng (1997) Management control and management economics. Red Flag Press, Beijing
Harold Koontz, Huang Dishi (1987) (Translated) Management, 1st edn. China Social Sciences Press, Beijing, p 187
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Zhang, X. (2014). The Framework of Management Control Mode. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_11
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DOI: https://doi.org/10.1007/978-3-642-54715-7_11
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