ABSTRACT
In this chapter the analysis of the conceptual development of control is extended. For each model that has been constructed 1 a comparison is drawn between its appearance in the management literature and in the accounting literature and is oriented towards the conceptual content of each model, the developmental path which it has taken, and the degree of conceptual development attained by the close of the 1970s. The four control models constructed from the management literature are then re-examined to determine the extent to which they may be interrelated. As well as arguments being mounted in support of conceptual links between models, evidence is drawn from some writers whose work, in the sample of literature studied, formed the basis for the models constructed in this thesis. Having identified connections between the control models, a framework of management control models is then constructed and an attempt is made to construct a similar framework for the accounting control models. Finally the chapter provides an overview of coexisting control models in both literature streams by the close of the 1970s including an evaluation of the general progress of model development and an assessment of any particular model's dominance within each stream of literature.
