ABSTRACT
Management accounting research focuses on the role of management control practices in enhancing organisational performance. From origins in the 1960s and 1970s (Anthony, 1965) a rich body of theoretical and empirical research has come to define the domain of management control as a subject area within management accounting research (Otley, 2016). The purpose of Chapter 2 is to provide a review of this literature and show how it underpins various types of management control practices implemented by organisations, as well as to highlight those factors that influence their operation in different contexts. We include a discussion of the various definitions and typologies of management control practices. In addition, we examine theoretical frameworks that have been developed in the literature and highlight the ongoing discussion about functional and dysfunctional outcomes of management control.
