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Purpose This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package. Design/methodology/approach A range of published works is reviewed to explore the nature of management control. Findings The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations. Research limitations/implications This is not an empirical investigation of management control. Originality/value The framework presented in this article is useful to both practitioners and researchers of management control.
Siriyama Kanthi Herath (Sat,) studied this question.