The Poverty of Management Control Philosophy

Authors
Citation
Hofstede, Geert, The Poverty of Management Control Philosophy, Academy of Management review , 3(3), 1978, pp. 450-461
ISSN journal
03637425
Volume
3
Issue
3
Year of publication
1978
Pages
450 - 461
Database
ACNP
SICI code
Abstract
The ineffectiveness of many management control systems is attributed to the cybernetic philosophy on which they are based. A distinction is made between routine industrial-type processes, for which a homeostatic paradigm is more suitable, and non-routine, non-industrial-type processes, for which a political paradigm is recommended. Attempts at enforcing a cybernetic paradigm on the latter processes, like Program-Planning-Budgeting System and Management-By-Objectives, are bound to fail.