Examining the Concept of Control Package

Abstract

The purpose of this paper is to show the status quo of research on management control systems as a package in order that future empirical research can develop consistent knowledge. The phenomenon that the components of management control systems operate relating reciprocally is referred to as control package. This phenomenon is the matter of concern in recent research on management control systems. However, reckless analysis on the relations among those components may lead to collecting fragmental findings rather than developing consistent knowledge. Then this paper traces the history of research on control package and examines remaining issues and research directions through a literature survey.