Recent Progress In Management Control Depiction

Following exhortations in the mid-1990s to investigate the use of management controls within inter-organisational relationships (Hopwood, 1996; Tomkins, 2001), there has been a range of theoretical and empirical research treatments employed in response (Anderson and Dekker, 2005. As a result, this area of research has attracted theories sourced from a number of academic disciplines ranging from accounting to sociology, social psychology and related social sciences (Langfield- Smith, 2008). Given recent literature reviews illustrating considerable progress in understanding drivers of management control design (for example, Vosselman and v. d. Meer-Kooistra, 2008), a detailed bibliography is not included here.