The DOI matches its Crossref record.
Management control systems
Abstract
This chapter presents definition of management control systems (MCSs) by Anthony, Merchant and Van der Stede. MCSs are implemented with the management accounting tools. Although cultural controls are invisible, they play an important role in management control. As pointed out by Merchant and Van der Stede, it is in Japan that cultural controls work most effectively. MCSs as used by Merchant and Van der Stede clearly cover a broader scope than Anthony&s;s treatment of the concept. Based on a point of view that MCSs have an influence on employee behavior, Merchant and Van der Stede include the whole management system proposed by Anthony. Also, Simons (1994) proposes another type of system. Simons takes four systems (diagnostic control systems, interactive control systems, beliefs systems, and boundary systems) as control systems, and advocates executing MC by these four systems. Finally, the chapter compares Malmi and Brown&s;s ideas on MCSs with Merchant&s;s model.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cited by
Price, Authority, and Trust: From Ideal Types to Plural Forms
Bradach, J. L., & Eccles, R. G. (1989) · Annual Review of Sociology · doi:10.1146/annurev.so.15.080189.000525 · Cited by 1,990
The balance on the balanced scorecard a critical analysis of some of its assumptions
Norreklit, H. (2000) · Management Accounting Research · doi:10.1006/mare.1999.0121 · Cited by 1,306
Organizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700
Emerging themes in management control: A review of recent literature
Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009) · The British Accounting Review · doi:10.1016/j.bar.2008.09.001 · Cited by 508
ORGANIZATIONAL LIFE CYCLE: A FIVE‐STAGE EMPIRICAL SCALE
Lester, D. L., Parnell, J. A., & Carraher, S. (2003) · The International Journal of Organizational Analysis · doi:10.1108/eb028979 · Cited by 434
Metadata
- Venue
- Management Control Systems in Japan
- Publisher
- Routledge
- Published
- 2017-03-27
- Pages
- 11-19
- OpenAlex
- W1486895391
- Cited by
- 1,142
- References
- 0
- FWCI
- 190.71
- Type
- book chapter
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Management control systems. https://app.cochat.ai/papers/10.4324/9781315200019-2
- The paper
- Management control systems. (2017). Management Control Systems in Japan. https://doi.org/10.4324/9781315200019-2
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
