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Planning management control systems

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Readings in Accounting for Management Control

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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. 1.

    Score-card questions: ‘Am I doing well or badly?’

  2. 2.

    Attention-directing questions: ‘What problems should I look into?’

  3. 3.

    Problem-solving questions: ‘Of the several ways of doing the job, which is the best?’

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References

  1. 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.

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  2. Sommerhoff, J. ‘The Abstract Characteristics of Living Systems’ in System Thinking, edited by F.E. Emery, Harmondsworth 1969, pp. 147-202.

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  3. Von Bertalanffy, L. General System Theory, New York, 1968.

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  4. American Accounting Association, ‘Report of Committee on Managerial Decision Models’, The Accounting Review, Vol. XLIV, N. 1 (Supplement 1969), pp. 42-76.

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  5. Ackoff, R.L. ‘Management Misinformation Systems’, Management Science Vol. 14, n.4, December 1967.

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  6. Dalton, G.W., Lawrence P.R., Motivation and Control in Organizations, Homewood, 1971, pp. 47-63.

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  7. Dearden, J. ‘What’s Wrong with your Financial Control System’, European Business, Summer 1971.

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  8. Hopwood, A.G. Accounting and Human Behaviour, London 1974, p. 100.

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  9. Gilbert X.F. ‘A Framework for the Analysis of Management Planning and Control Systems’, INSEAD, Fontainebleau, Unpublished Working Paper.

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Author information

Authors and Affiliations

  1. Scuola di Direzione Aziendale, Università ‘L. Bocconi’, Milan, Italy

    Franco Amigoni (Associate Professor of Accounting and Control)

Authors
  1. Franco Amigoni
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Editor information

Editors and Affiliations

  1. University of Glasgow, UK

    Clive Emmanuel

  2. University of Lancaster, UK

    David Otley

  3. University of Southern California, USA

    Kenneth Merchant

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© 1978 Springer Science+Business Media Dordrecht

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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

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  • 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

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