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.