Management control systems design within its organizational context: findings from contingency-based research and directions for the future

Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture. In recent ye...

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Bibliographic Details
Published in:Accounting, organizations and society organizations and society, 2003-02, Vol.28 (2), p.127-168
Main Author: Chenhall, Robert H
Format: Article
Language:English
Subjects:
Accounting
Contingencies
Financial management
Internal controls
Management
Management controls
Management science
Organization theory
Research trends
Studies
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Summary:Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture. In recent years, contingency-based research has maintained its popularity with studies including these variables but redefining them in contemporary terms. This paper provides a critical review of findings from contingency-based studies over the past 20 years, deriving a series of propositions relating MCS to organizational context. The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development. A final section considers the possibility that contingency-based ideas could encompass insights from a variety of theories to help understand MCS within its organizational context.
ISSN:0361-3682
1873-6289
DOI:10.1016/S0361-3682(01)00027-7