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Research Article
Maandblad voor Accountancy en Bedrijfseconomie 97(1/2): 29-37
https://doi.org/10.5117/mab.97.97221 (13 Mar 2023)
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  • ContentsContents
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  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Organization life cycle theory and management control systems design
    • 2.1. OLC models
    • 2.2. Management control systems and packages
    • 2.3. Approach
  • 3. MCS design per OLC stage
    • 3.1. Birth stage: it is all about cultural control
    • 3.2. Growth stage: the increasing need for planning and administrative controls
    • 3.3. Maturity stage: control versus flexibility
    • 3.4. Revival stage: back to the beginning
    • 3.5. Decline stage: how do the mighty fall?
  • 4. Concluding remarks
    • 4.1. Challenges for practice
    • 4.2. Limitations and further research
  • Acknowledgements
  • References
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