Synthesizing management control frameworks

Purpose – The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change. Design/methodology/approach – This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature. Findings – The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change. Practical implications – The evaluation of current management control systems produces specific suggestions for improving the levers of control framework Originality/value – The VSM has not previously been aligned with management control frameworks.