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The Evolution of Western Management Control Theory

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Enterprise Management Control Systems in China

Part of the book series: Understanding China ((UNCHI))

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Abstract

The idea of management control came along with the early management theories which involved pure control idea and the development of classic management contributed its firm theoretical foundation to management control. Therefore, the early management provided the beneficial condition for the generation of management control.

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Notes

  1. 1.

    In behavioral control, Merchant “control of management” did not involve cultural control in 1982 in Sloan Management Review, Merchant added cultural control in 1998.

  2. 2.

    Boundary Control Lever, is an organization “brake” which clearly intended to ensure the organization know what not to do, in addition to employees do anything right according to the organization strategic objectives; Diagnostic Control Lever, is an “instrument dials” in performance measurement, comparison criteria and correcting deviations, to monitor the realization of organizational goals; Belief Control Lever, is an “engine” to motivate employees to create new opportunities, which is to stimulate and guide the organization to explore and discover and pursue organization’s core values; Interactive Control Lever, is the catalyst about potential information, assumptions and action plans, which aimed concern constantly changing information to enable senior managers to consider potential strategic.

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Authors and Affiliations

  1. School of Accounting, Dongbei University of Finance and Economics, Dalian, China

    Xianzhi Zhang

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  1. Xianzhi Zhang
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Zhang, X. (2014). The Evolution of Western Management Control Theory. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_6

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