A New Metaphor for Understanding Management Control Practices

Many researchers in management use metaphorical representations of organisations. Some even go so far as to assert that all modelling of organisations uses an implicit metaphor. The role of metaphors within the theory of organisations is didactic, cognitive and theoretical, allowing us a better understanding of the organisations we are studying. But at the same time, metaphors can distort and restrict our understanding. Thus, the cybernetic metaphor in management control overemphasises the technical dimension, representing practices of control almost exclusively in terms of the instruments used. The purpose of this communication is to discuss the use of a metaphorical approach and its limitations. We also want to propose an alternative metaphor to better understand diverse aspects of the practice(s) of control, in particular in the case of not-for-profit organisations.