A Conspectus of Management Control Theory: 1900-1972Giovanni B. Giglioni; Arthur G. Bedeian The Academy of Management Journal, Vol. 17, No. 2. (Jun., 1974), pp. 292-305. Stable URL: http://links.jstor.org/sici?sici=0001-4273%28197406%2917%3A2%3C292%3AACOMCT%3E2.0.CO%3B2-F The Academy of Management Journal is currently published by Academy of Management. Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/about/terms.html. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at http://www.jstor.org/journals/aom.html. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. The JSTOR Archive is a trusted digital repository providing for long-term preservation and access to leading academic journals and scholarly literature from around the world. The Archive is supported by libraries, scholarly societies, publishers, and foundations. It is an initiative of JSTOR, a not-for-profit organization with a mission to help the scholarly community take advantage of advances in technology. For more information regarding JSTOR, please contact [email protected]. http://www.jstor.org Mon Feb 4 18:01:56 2008 39). p. Planning. Giglioni (D. 42).B. p. pp. Its managerial role has often been mistakenly considered to be synonymous with financial control. the function of controlling has only recently begun to be analyzed systematically (3. cf. Massachusetts. he advocated: . Giovanni B. While management theory provides much information concerning planning and especially organizing.B. thus superceding "rule of thumb" by scientific control (82. Boston University. Mississippi State.-Mississippi State University) is Adjunct Assistant Professor of Management. College of Business Administration. 64. and controlling are each vital functions in the management process.A Conspectus of Management Control Theory: 1900-1972 GIOVANNI B. Copley states that control was the "central idea" of scientific management (11. taking the control of the machine shop out of the hands of the many workmen. completely equated with such techniques as budgets and financial ratios. it has frequently been regarded as the sole domain of the accountant or comptroller and. BEDEIAN Boston University A comprehensive review of the literature on control theory. Control has long been considered "to be one of the most neglected and least understood areas of management activity" ( 15. in turn. 10-11). p. . Bedeian (D. is not meant to imply that concern for controlling does not have a long history.A. Mississippi. 408. Arthur G. 4.A. In his Presidential Address before the American Society of Mechanical Engineers. Overseas Graduate Program. p. p. 358. GIGLIONI Mississippi State University ARTHUR G . 2. 317).-Indiana University) is Associate Professor of Management and Director of the Manpower Research Center. This. Boston. organizing. . this paper examines the state o f the art and provides a basis for rejecting the view that the executive can find very little knowledge to assist him in performing the control function. and placing it completely in the hands of the management. Mississippi State University. Vol. . however. Taylor considered control to be the "original object" of his experiments. In such a frame of reference. Follett and Tannenbaum-who have used the word control in their writings to mean "to direct. p. assessing the scope of this theory. This quality has been noted by such authors as Drucker (30. p. concomitant system of communication or flow of information" (61. Control in this sense is limited to monitoring the outcome of activities."l Having set this restriction. p. Tt has "scarcely any generally accepted principles. Each points out that management control may be viewed in two parts. cf. little has been done to formulate a body of principles for use in business system design (72.1974 Volunle 17. One relates to the achievement of effective control over subordinates through the direction of their activities. Having recognized the ambiguity regarding the use of the term control and the alleged lack of control theory. and Luneski (57. This dichotomy has been summarized well by Reeves and Woodward: In the literature relating to organizational behaviour there is ambiguity in the use of the word control. p. 1 For an anthology of such writings. 233). 593 ) . 28). according to some writers it lacks a common area of understanding. Although widely discussed. to point out what knowledge the executive can turn to for guidance in controlling. p. The second relates to the evaluation of the desired outcome of an activity and the making of corrections when necessary. Litterer (56. it is the purpose of this effort to trace the development of twentieth century management control theory and. 1 ). Furthermore. reviewing feedback information about this outcome. Mockler has written: In spite of the fact that management control is one of the basic management functions. Rowe has noted: Although management control is widely discussed. 30). 38). and everyone in the field. Control will be taken to refer solely to the traditional "constant cyclic-type activity of plan-do-compare-correct" with its "continuous. therefore. p. As a partial consequence of this confusion. More recently. p. In effect. Number 2 293 It is perhaps for this reason that "the word control has the serious shortcoming of having different meanings in different contexts" (47. works by intuition and folklore" (2. Precisely defined control refers solely to the task of ensuring that activities are producing the desired results. 80). p. and if necessary taking corrective action (66. 160. p. . 467). this eliminates from consideration the works of those authors-for example. there is no comprehensive body of management control theory and principles to which executives can turn for guidance in performing their management control functions (59. p. see Tannenbaum (81). p. 160). 274). vii. the following definition is set forth. The confusion arises largely because to control can also mean to direct. p. 31. control is considered to be "one of the thorniest problems of management today" (65. Kast and Rosenzweig (48. p. Jerome has pointed out: Principles and procedures and substantive content simply have not been rigorously developed in the area of executive control (47. 286). 42). p. Emerson considered records to have two objectives: ( a ) "to increase the scope and number of warnings" and ( b ) "to annihilate time. p. He advocated its application to all things within the organization." It dealt with "that which concerns itself with the setting up and comparison of standards" (8. 9." Control was considered to be "that function which coordinates all of the other functions and in addition supervises their work. ( b ) accurate record and convenient presentation of these facts. he commented: Control is that principle of management which demands that the management know what ought to be done and what is being done in all divisions and departments of the busines?. Church may be largely credited with recognition of the main facets of the control process. cf. He identified five "organic functions of administration" (8. expanding upon this explanation. p. His "Sixth Principle: Reliable. 8 1) and was based on "three elements: ( a ) recognition of what facts are truly significant. he heavily stressed the importance of control. Diemer considered control to mean "the methods by which the executive or managing heads of a business carry out their authority to regulate its affairs in accordance with the laws of the organization" (26. T o .294 Academy of Management Journal PIONEER WRITERS AND CONTROL CONCEPTS Earlier Concepts Emerson may be credited with the first meaningful contribution to the development of twentieth century management control theory. 347." Obviously. this view of control transcends the concept as defined and includes certain aspects of coordinating and directing. Church's "comparison" function was markedly similar to Emerson's Sixth Principle of "Records. His "Eighth Principle: Standards and Schedules" was an attempt to stress the use of time standards in achieving increased results from lessened effort. The Twelve Principles of Eficiency. p. As is evident. If what is being done differs from what ought to be done control means knowing why it differs. Distinguishing between different types of control. 859). Church also contributed to the development of early management control theory. The third of these functions was "control" and the fourth "comparison. Control means knowing how to overcome the located defects. 2 ) . I n his classic work. 28). p. to bring back the past. Later. 206). While Emerson did not recognize control as an independent function of management." (36. 282). to look into the future . Fay01 identified control as one of the five functions of management. . . ( c ) judicious action based on study of the facts" (8. Immediate and Adequate Records" and his "Eleventh Principle: Written Standard-Practice Instructions" both were clearly attempts to achieve control through the comparison of present performance with past achievements. p. he did provide a framework for its further understanding. Emerson's "Ninth Principle: Sandardized Conditions" and "Tenth Principle: Standardized Operations" were efforts to obtain the uniformity necessary for control. shortages or excessive costs and actually remedying them (27. p. pp. 24). 7." is especially telling. Dutton stressed the importance of comparison." He described control as . 7-12). see Goodwin (42) and Urwick (91 ) . cf. pp. F o r the most part they have not penetrated the mass of American industry (10. 34. control meant "verifying whether everything occurs in conformity with the plan adopted. In defining what was meant by "Planned Control. It reads: Planning and control should be adopted as fundamentals of good management. 135). As two of the required specifications of records." (54. 9 3 ) . Dutton presented control as a function of production and subdivided it into planning. 5 . Consisting of six lectures. Clearly. In doing so he recognized the importance of the control process. inspection and information (32. Control is the managerial function of putting these procedures into effect ( 5 5 . its purpose was "to set before those who are engaged in organization work the true fundamental laws governing all direction and control . The lack of application of control theory in the United States during the early period of this century may be discerned from the 1921 national research study. pp. He presented records of assurance. Lichtner's concept includes more than just control. Franklin extensively discussed the relationship between control and records. p. the instructions issued and principles established" (37. pp. Control was related to planning by Lichtner who believed that "planned control" was "imperative" for successful operation. Lawson held that his work provided a base for scientific management and that only after the laws of control were interpreted could scientific management be applied correctly. v ) . In a later work. Waste in Industry. 24-25. p. Control was identified by Robinson as the sixth of his "Eight Fundamentals of Business Organization. 136-37). 107). cf. . supervision. p.Fayol. His presentation dealt mainly with the preparation of charts and records and was truly a pioneer work in this area. information and control (39. Over one third of its recommendations for the elimination of waste in industry involved one or more aspects of control. pp. 63-67. "Improvement of Organization and Executive Control. p." he explained: Planning is the managerial function of working out the best combination of procedures through co-ordinating the requirements with the facilities for carrying out the work of the division. 43. The first text devoted entirely to the subject of management control was written in 1920 by Francis M. Lawson. Franklin named "Standards or Measuring Rules" and "Comparisons of Results and Trends" (39. measurement and standardization (35. The study's first recommendation. 33. .6 ) . Both specifications were clearly designed to aid in the control and achievement of results expected. It should be noted. p. that some question exists concerning the accuracy of the translation of Fayol's work in this area. however. combines them. and what it can be expected to do in the future. and accurate information concerning the efficiency of operation. p. i n c i p l rof ~ C O I ~ ~ ~ I I I T O ~ Ifigures . and with methods of securing that the results of such reactions shall be in line with those contemplated by direction (89. 2. 163). The P ~ . prompt. 113). p. 122." he closely related his discussion to planning (95. 5. The Beginning of a Framework The first author to identify a set of control principles may well have been Lyndall F. A system of control collects the details of operation. in discussing "top control. and controlling as the three organic functions of man- . (b) recording of results. Davis initially began to construct his philosophy of management control in 1928. concerned with the reaction of persons and materials t o the decisions of direction. Urwick had dropped the first two of these principles and had provided the following definitions for the remaining three: The Principle of Unifornnty-All figures and reports used for purposes of control must be in terms of the organ~sationstructure. 147). White identified what he believed to be the elements of control. of past performance. cost accounting.A I I and reports used for purposes of control should be in terms of standards of performance required. 97). The The The The The Principle Principle Principle Principle Principle of of of of of Responsibility Evidence Uniformity Comparison Utility (89. p. 107-108). 147). that fundamental which comprises the means of ~ r o v i d i n gthe manager and the executives of an organization with continuous. The Pr~rzcipleof Utllitv-Figures and reports used for purposes of control vary in value directly In proportion to the period separating them from the events which they reflect (90. time. The five principles of control Urwick listed were: 1. and (c) the placing of responsibility for expected results with provision for corrective action (68. and quantity.296 Acrlclemy of Managentetlt Jourt~al June . 107-08. p. what it has done in the past. . He defined control as "the instruction and guidance of the organization and the direction and regulation of its activities" (16. organizing. estimating. segregates them. and classifies them into n form suitable for use (68. It was at this time that Davis. In addition. 67) and by 1940 had largely solidified his understanding of rnanagement control. popularly identified planning. . . budgeting and interpretation (96. drawing on an earlier paper (17). pp. By 1943. 4. 179). p. Robinson identified three principal elements of control: (a) forecasting results. 3. with the measurement of such reactions in terms of space. what the business is doing. and. . He presented control as being . Urwick." identified the principal methods of control as general accounting. 8 2 ) . Referring to them as "subfunctions" of the "function of control. p. p. He expanded upon these ideas in 1934 (18. see also pp. 142. Williams. 137-39. pp. in the light of fixed goals and standards. pp. (g) comparison. (e) direction. 3 ) . the study presented control as a prime responsibility of top management (44. and Smith. (f) supervision. and standards to determine what constitutes good performance. (b) Procedure-to plan how and when a task is to be done. 260). and marketing and administrative costs. p. The eleventh of his sixteen principles was the principle of control. performance evaluation. p. and Smith interpreted control very broadly including much of planning. 647-52). v-vi) . p. p. McCaully (58) discussed control for the foreman and supervisor. (c) preparation. In a later book. . ." As one of its conclusions.agement (19. . embracing three elements: ( a ) Objective-to determine what is desired. Cornell stressed the importance of performance standards. and . In line with this. he listed eight control subfunctions: (a) routine planning. Dimock defined control as "the analysis of present performance. and (c) Appraisal-to determine how well a task was done (44. In accon~plishingthis task. Filipetti identified control as "the most important factor in organization" (38. cf. . Davis maintained this same framework of analysis with only minor variation (21. This reflects the interrelatedness of these two functions. 109). It further identified control as a process. Both Hopf (45. manufacturing costs. Both Somervell (77) and Thurston (53. His principle of control reads: Planning is of little value unless there is subsequent control to make certain that the plans are carried out (13. [to indicate] the more important causes of such variations as well as their underlying reasons (40. and (h) corrective action ( 19. (b) scheduling. . An earlier text by Schell (74) had analyzed control from the viewpoint of the executive. organization to determine who is responsible. Cornell formulated one of the first listings of the principles of management. pp. in order to determine the extent to which accomplishment measures up to executive orders and expectations" (28. Rowland associated control with planning by pointing out the relationship existing between the two (73. p. 77). 212). p. 46) and Schreiber (75) recognized control as a function of management. . . p. and corrective action. Expanding upon the ideas he had presented in an earlier book (12. 8-10). It reported the top management practices of "thirty-one leading industrial corporations. they related managerial control to organization. 217). 3 ) . (d) dispatching. 20. Fish. 35-36. Fish. One of the first empirical studies of corporate organization and control was performed by Holden. pp. Glover and Maze attempted to explain the "instruments and methods" of control and endeavored to emphasize . Holden. p. 28 ). to point out the methods for determining causes for variations hctween planned and actual accomplishment. The nineteen-forties were an era of continued interest in management control. the necessity for setting standards and measuring actual accomplishment as a basis for control: . Clearly. 67). and based upon direct trend comparison between the position at the moment and the position at the last financial year (69. comparison of actual results against the standard. . 85. 307. Dent approached management control from the viewpoint of a budget analyst. He defined "higher control" . He defined budgetary control as "working to a plan to secure the greatest measure of all-round efficiency and teamwork" (24. This involves the establishment of standards. checking current performance against objectives and targets in terms of predetermined standards contained in the plans. In the latter of these two works. p. . 1 4 ) . definition of authority. and (c) taking corrective action (63. 23). cf. . He divided control into three functional "viewpoints": business. Rose further discussed control in a second book (70) and in a third (71) attempted to codify a number of his earlier writings. Brech largely revised his initial framework of management principles. p." "continuous comparison of actual achievement or results against these predetermined standards. and necessary corrective action when performance deviates from the plan (63. . p. . with a view to ensuring adequate progress and satisfactory performance whether physical or financial.298 Acadeiny of Maitageinent Joltrifal June 84. also contributing to decision in continuing or changing the plans. and co-ordination of effort" (24. and the financial position. 13-14). trading." and a balancing of long. seeing that operating results conform as nearly as possible to the plans. Rose considered his ideas to be the logical extension of the work of Fayol. Rose reentitled his four aspects of control as the business position.and short-term consequences (6. 4). . the operating position. as a monthly survey of the functional activities of a commercial undertaking. ( b ) checking and reporting on performance. In line with this definition. Newman presented three essential steps in the control process: ( a ) setting standards at strategic points. . He felt that "budgetary control must be based upon the management principles of planning of activities. p. motivation of people to achieve these standards. as well as "recording" the experience gained from the working of these plans as a guide to possible future operations (7. Control and Functional Areas Rose approached control from the position of a managing director. Control was identified as a process of administration by Newman. He defined control as: . 408). 307). p. 86) related control to organization and advocated the establishment of company control sections. Brech has more recently defined control to mean: . pp. trading. and financial viewpoints. the profit and loss position. delegation of responsibility coupled with authority. carried out from the business. p. He presented control as the "obverse" of planning and advocated "standards of performance. In 1948. and financial. A review of these and later texts shows a surprising similarity of presentation. Koontz's initial formulation of control principles. MODERN CONTROL CONCEPTS Principles of Managenlent Textbooks and Control The nineteen-fifties witnessed the emergence of the first "principles of management" textbooks. Koontz and O'Donnell's (52). Koontz and O'Donnell have limited their framework to twelve control principles (52. and Goetz. may be traced to his well-known article in the Academy of Managernelit dournal (49). 116). Revised the following year. only three textsTerry's (83). Koontz and O'Donnell's management control theory as represented by their framework for the principles of control is the clearest and most comprehensive formulation of its kind. Therefore. p. From Terry (83) to Donnelly. . Rice (67) presented control charts for use by the business executive. uncertainty in this area is verified by the fact that Sisk refers the reader to the work of Koontz for a more complete discussion of this topic (76. Gibson. Rice. Of these three. a consensus about the essence of controlling is easily discerned. thirty years after Urwick's first formulation. means of measurement. and types of control mechanisms.The writings of Trundle. interpreted control to consist of "securing conformity to plans" (41. While Terry and Sisk each present a few selected principles of control. and industrial relations. Urwick. and Wharton (93. showing the influence of Taylor. 8 8) associated control with manufacturing. the framework identified fourteen principles of control (50). In relation to the last topic mentioned. Goetz. the majority of these works take note of the exception principle. p. the determination of standards. they presented the control function in a manner similar to pioneer writers such as Fay01 and Davis. More recently. 58911). sales accounting. However. and Sisk's (76)-identify additional principles of control. the requirements of control. Its initial presentation has already been referred to as a "classic of management literature" (14. and Wharton also reflect a similar functional emphasis. Trundle ( 87. To date. The content of these books was basically developed from earlier management thought. approaching management control from the viewpoint of the accountant. Goetz. p. Thus. The widespread reluctance of writers to recognize specific concepts as control principles is indicative of the slow development in this area. Subjects generally discussed include an identification of the steps in the control process. and Ivancevich (29). p p 672-76). budgetary control and the human response to controls are also generally presented. 3). With a few exceptions. Koontz and O'Donnell added to management theory a more comprehensive framework of management control principles. Koontz and O'Donnell's provides the most complete framework of management control principles. 94) discussed control in office operations. pointing out that "impressive attempts have been made to organize and unify" analytical techniques from various areas into a comprehensive control theory. sales. Anthony. are also indicative of the growing interest in management control theory. He has also presented a discussion of current control techniques. Asplund et al. each dealing with various aspects of control. 2 7 ) . Taking a different approach.300 Acndetnv of Marlngernetlt Jourr~al June Research Studies Research studies in the area of management control have recently been increasing in number. he has presented and discussed areas of critical control performance. Each of these studies provides useful concepts and understanding about the control function based on empirical findings from the operations of a variety of control systems. Muth. Deming ( 2 2 ) has studied the control system of a large electrical corporation. SUMMARY AND CONCLUSIONS Twentieth century concern for management control may be traced from the beginning of the scientific management revolution to present-day man- . and finance. Strong and Smith (80) have dealt with current control techniques and attempted to show the essentiality of control. pp. Koontz and Bradspies. Mockler (60) has identified and explored each of the steps in the management control process. 8 9 2 ) . p. Mekimian (43) has reported the control operations of selected life insurance branch offices. Mundel (61) has dealt mainly with the control concept and its application in the organic areas of production. and Muth have recently attempted to solidify the groundwork of management control theory. Jerome has advanced the belief that control is "a subject area with its own distinctive concepts and precepts" (47. Deverell (25) has shown the relationship between the planning and control processes. pointing out their interdependcncy. Koontz and Bradspies (51 ) . Sord and Welsch (78) have studied managerial control problems from the viewpoint of lower-level supervisors. drawing on the field of "systems engineering. Paik (43. (5) have dealt with materials and production management as special aspects of management control. Six recent books. has provided a "state-space" model for a general control system (62. Villers (92) has reported the planning and control practices of selected research and development organizations. 169-83) has analyzed the control procedures of selected branch banks. Emphasis on Control and Control Models Authors such as Jerome." Viewing control from the vantage point of a top corporate executive. Stokes ( 7 9 ) has presented guidelines to aid in installing a "total control program. p. Anthony ( 2 ) has defined and discussed management control from a systems viewpoint and attempted to establish the proper role of control in a firm's operations." have applied the concept of "feed forward" to managerial control problems. and Asplund et al. Unquestionably. The Koontz framework of management control principles has been followed by the works of Anthony. Lichtner. and White. It was not until 1928 that the first set of control principles was formulated by Urwick. Fish. Introduced by the work of early writers such as Taylor. Franklin. Williams. Rose. executives can use: A knowledge of the control concept. it has developed to a point that affords the executive ample opportunity to maintain the operations of his firm under check. While the importance of control was recognized by such authors as Lawson. The 1941 Holden. A knowledge of the problems likely to occur when controlling and. This is attested to by the works of Fayol. Diemer. Cornell. A number of control models. and Goetz. and Smith study was the first enipirical attempt to explore corporate control. . Jerome. pragmatism. It should also be noted that the intercst in control has had a long record of international involvement. Emerson. since the advent of principles of management textbooks. Deverell. Early texts. Each has attempted to add to the area of knowledge generally referred to as management control. It has been only in recent years. Glover and Maze. a general lack of management control in the earlier years is attested to by the conclusions of the Federated American Engineering Societies' study. and Muth. a knowledge of what to guard against. above all. Urwick. Stokes. were predominantly oriented to accounting and financial control. however. Dutton. Mundel. that specific attempts have been made to lay a foundation for the development of a science of management control theory and to develop a unified theory as well as general control models. Waste i r ~Inclustry. Dent. Specifically. A knowledge of the characteristics of control systems. Robinson. Even though control theory has not achieved the level of sophistication of some other management functions. Deming. Brech. Lawson. Villers. A set of control techniques. therefore. and Church. Dent. continued interest and research in this area are necessary to bring control theory to new levels of sophistication and. Mockler. Smith and Strong. Sord and Welsch. among others. 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Bedeian The Academy of Management Journal..org/sici?sici=0001-4826%28196407%2939%3A3%3C591%3ASAOTMO%3E2. 292-305.org/sici?sici=0025-1909%28196404%2910%3A3%3C397%3ACILO%3E2..org LINKED CITATIONS . you may be required to first logon via your library web site to access JSTOR.CO%3B2-R 15 Our Concepts of Controlling Need Re-Thinking Paul M.Page 1 of 1 - You have printed the following article: A Conspectus of Management Control Theory: 1900-1972 Giovanni B.org/sici?sici=1535-3990%28195804%291%3A1%3C45%3AAPSOPO%3E2. References 3 Control in Large Organizations Kenneth J. 17. 1964).0. Gammill.org/sici?sici=0001-4273%28197406%2917%3A2%3C292%3AACOMCT%3E2. Arthur G. 1. 397-408. Stable URL: http://links. 45-61.jstor.jstor. No. Homer L. Vol. 3. (Apr.CO%3B2-G 57 Some Aspects of the Meaning of Control Chris Luneski The Accounting Review. Robinson The Journal of the Academy of Management.jstor.http://www. Stable URL: http://links. Jr. If you are trying to access articles from an off-campus location. 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