Effective Management Control - Flamholtz, Eric G.

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Résumé :
Effective Management Control deals with a critical but relatively neglected and misunderstood aspect of organizational effectiveness: the process of controlling the behavior of people in organizations. The issue of organizational control and the design of an optimal control system is essential for the long term effectiveness of an organization: too little control can lead to confusion and chaos; conversely, too great a degree of control can result in the erosion of innovation and entrepreneurship. This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, including: planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.

Sommaire:
1 The Nature and Role of Organizational Control.- The Nature of Control.- The Need for Organizational Control.- Control Versus Control Systems.- Conclusion.- Endnotes.- References.- 2 Organizational Control Systems: A Framework.- A Model of an Organizational Control System.- Uses of the Control Systems Model.- Illustration of the Model's Application.- Conclusion.- Endnotes.- References.- 3 The Role of Planning in Control.- Action Definition of Planning.- Components of the Planning System.- The Relationship between Planning and Control.- Steps in the Planning Process.- Illustration of Development of a Plan.- The Function of Planning in Control.- Endnotes.- References.- 4 The Role of Measurement and Feedback in Control.- Nature of Measurement and Feedback.- The Psycho-Technical Systems Framework.- Measurement's Process Functions.- Measurements Output Functions.- Conclusion.- Endnotes.- References.- 5 The Role of Evaluation in Organizational Control.- Nature of Evaluation System.- Methods of Evaluation.- Source of Evaluations.- Measurement Aspects of Evaluation Methods.- Evaluation Methods.- Problems of Evaluation Methods.- Overall Assessment of Evaluation Methods.- Evaluation Systems as Components of Control Systems.- Summary.- Appendix 5-1: Instructions for Alternation Ranking Reports.- Endnotes.- References.- 6 The Role of Reward Systems in Control.- Nature of Reward Systems.- Role of Rewards as a Component of Control Systems.- Types of Reward Systems.- Strategic use Compensation as Reward.- Promotion-Reward Systems.- Difficulties of Reward Systems.- Summary.- Endnotes.- References.- 7 The Role of Organizational Structure and Culture in Control.- Role of Organizational Structure in Control.- Role of Organizational Culture in Control.- Strategic use of Culture inControl.- Relations Among Culture, Structure, and the Core-Control System.- Endnotes.- References.- 8 The Role of Accounting Systems in Organizational Control.- Definition of Accounting Control System.- Budgetary Control System.- Responsibility Accounting.- Standard Cost-Variance Control Systems.- Conclusion.- Endnotes.- References.- 9 The Design and Evaluation of Effective Control Systems.- Criteria of Effective Control Systems.- Illustrations of Control Systems.- The Overall Control System.- Conclusion.- Endnotes.- References.