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In his Evolution of management Accounting, Kaplan identifies new directions for management control research, which are essentially criticisms of management control system practices. In

In his “ Evolution of management Accounting, “Kaplan identifies “new directions for management control research, “which are essentially criticisms of management control system practices.

In the “ Poverty of Management Control Philosophy, “ Hofstede identifies the many weaknesses of the cybernetics philosophy as a paradigm for the management control process in organizations.


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Relate the management control system weaknesses cited by Kaplan to the cybernetics management control framework of Hofstede.

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Introduction The cybernetics concepts have been of great help to many disciplines including biology computer science management thermodynamics and sociology They have been used by many philosophers in ... blur-text-image

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