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The illusion of managerial control

Accounting Organizations and SocietyPublished 1 January 1986
Jerry Dermer, Rob Lucas
Citations105
SJR quartileQ1
SJR score2.12
SNIP2.48

TL;DR

An alternative definition of organizational control based in the concept of “multirationality” is proposed, suggesting that a major reason for current difficulties resides in the “illusion of control” implied by theory and implemented in practice.

Abstract

The design and implementation of organizational control systems based on a cybernetic model stand in need of revision. The revision is required by increasing numbers of reports of system ineffectiveness and, in some cases, failure. The paper suggests that a major reason for current difficulties resides in the "illusion of control" implied by theory and implemented in practice. An alternative definition of organizational control based in the concept of "multirationality" is proposed.

Keywords

Decision SciencesEconomics, Econometrics and FinanceBusiness, Management and Accounting