In this paper we review the conventional analyses of management control systems, to conclude, first, that the "illusion of control" can mislead managers into believing that everything can be controlled and monitored, and , second, that no incentive system based only on extrinsic rewards can...

Los adjetivos «apretado» y «suelto», calificando a los sistemas de control, son palabras de uso común en la literatura profesional, pero casi ausentes de la académica. En este trabajo se intenta mostrar cómo considerar apretado como sinónimo de buen control, y suelto como sinónimo de...

Epistemology, methodology or philosophy of science, i.e., the foundations and validity of knowledge, have never been very popular subjects as applied to management research. Lately, though, the need for better theories and the methodological discussion underlying the creation of such theories...

Management control systems are intended to motivate managers to ensure that organizational goals are accomplished. They do this by rewarding and promoting people according to certain criteria. Usually, they are designed to achieve the greatest possible goal congruence, where people pursue...

Management control systems are intended to motivate managers to ensure that organizational goals are accomplished. They do this by rewarding and promoting people according to certain criteria. Usually, they are designed to achieve the greatest possible goal congruence, where people pursue...