Tracing the development of management control: A bibliometric approach

Safae Sissah; Aziz Hmioui

doi:10.31893/multiscience.2025558

Keywords:

management control

management tool

bibliometric analysis

VOSviewer

Abstract

The significance of management control in organizations is universally acknowledged, as it has been integral to human activity, especially economic activity, for centuries. It serves a vital function in aligning short-, medium-, and long-term objectives while ensuring that resources are acquired and utilized efficiently. Over time, the concept of management control has experienced substantial evolution,with the development of systems to monitor and guide organizational performance, and the purpose of this article is to explore this progression from its emergence in the early twentieth century to the present. To conduct our research, we employed a bibliometric analysis of publication trends related to management control. Our study began with a broad examination of the concept across various disciplines, gradually narrowing the focus to publications within the domains of economics and management. In total, we analyzed more than 20,000 articles to gain comprehensive insights into the development of this field. The findings of this research highlight the growing academic interest in management control over time, offering a detailed overview of its evolution in the scholarly literature. Moreover, this analysis uncovers new avenues for future research and provides valuable insights into the trends in scientific publishing and editorial practices related to management control. By tracking these developments, the study not only deepens our understanding of the concept’s historical progression but also informs current and future discussions in both academia and practice. Through this bibliometric approach, we can trace the shifts in theoretical perspectives, the expansion of methodologies, and the increasing relevance of management control in addressing modern organizational challenges.
References
1. Abernethy, M. A., & Brownell, P. (1997). Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22(3–4), 233–248. https://doi.org/10.1016/S0361-3682(96)00038-4
2. Abernethy, M. A., Bouwens, J., & Van Lent, L. (2004). Determinants of control system design in divisionalized firms. The Accounting Review, 79(3), 545–570. https://doi.org/10.2308/accr.2004.79.3.545
3. Ajaje, D. E., & Meziane, A. E. (2019). Vers une nouvelle ère du contrôle de gestion public axé sur le balanced scorecard. Revue du contrôle, de la comptabilité et de l’audit, 3(3), Article 3. https://www.revuecca.com/index.php/home/article/view/383
4. Amit, R., & Schoemaker, P. J. H. (1993). Strategic assets and organizational rent. Strategic Management Journal, 14, 33–46. http://www.jstor.org/stable/2486548
5. Anthony, R. N. (1965). Planning and control systems: A framework for analysis. Division of Research, Graduate School of Business Administration, Harvard University.
6. Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), 2–20. https://doi.org/10.1016/j.bar.2008.09.001
7. Boisselier, P., Chalençon, L., Doriol, D., Du Jardin, P., Mard, Y., & Mayrhofer, U. (2013). Contrôle de gestion. Vuibert.
8. Bouquin, H. (2011). Les fondements du contrôle de gestion. Presses Universitaires de France.
9. Brownell, P. (1987). The role of accounting information, environment and management control in multi-national organisations. Accounting and Finance, 27(1), 1–16. https://doi.org/10.1111/j.1467-629X.1987.tb00232.x
10. Chatelain-Ponroy, S. (2012). Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : La métaphore de l’iceberg. Politiques et Management Public, 27(3), 73–103. https://doi.org/10.4000/pmp.3005
11. Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7
12. Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment and interdependencies on the perceived usefulness of management accounting systems. The Accounting Review, 61(1), 16–35. https://www.jstor.org/stable/247520
13. Chiapello, È. (1996). Les typologies des modes de contrôle et leurs facteurs de contingence: Un essai d’organisation de la littérature. Comptabilité Contrôle Audit, 2(2), 51–74.
14. Chow, C. W., Kato, Y., & Shields, M. D. (1994). National culture and the preference for management controls: An exploratory study of the firm-labor market interface. Accounting, Organizations and Society, 19(4–5), 381–400. https://doi.org/10.1016/0361-3682(94)90003-5
15. Chow, C. W., Shields, M. D., & Chan, Y. K. (1991). The effects of management controls and national culture on manufacturing performance: An experimental investigation. Accounting, Organizations and Society, 16(3), 209–226. https://doi.org/10.1016/0361-3682(91)90001-U
16. Coriat, B., & Weinstein, O. (2010). Les théories de la firme entre « contrats » et « compétences »: Une revue critique des développements contemporains. Revue d’économie industrielle, 129–130, 57–86. https://doi.org/10.4000/rei.4142
17. Coucoureux, M., & Cuyaubère, T. (2010). Contrôle de gestion: Manuel & applications (3rd ed.). Éditions Nathan.
18. Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (1996). Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research, 8, 1–35.
19. Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Prentice-Hall. https://doi.org/10.2307/1952987
20. Djerbi, Z., Durand, X., & Kuszla, C. (2014). Contrôle de gestion. Dunod.
21. Dreveton, B. (2017). Les outils du contrôle de gestion: Des vecteurs de valeurs pour l’organisation publique? Comptabilité - Contrôle - Audit, 23(3), 9. https://doi.org/10.3917/cca.233.0009
22. Fisher, J. (1995). Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature, 14, 24–53.
23. Gao, S., Meng, F., Gu, Z., Liu, Z., & Farrukh, M. (2021). Mapping and clustering analysis on environmental, social and governance field: A bibliometric analysis using Scopus. Sustainability, 13(13), Article 7304. https://doi.org/10.3390/su13137304
24. Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6–7), 407–419. https://doi.org/10.1016/j.aos.2013.09.002
25. Grandguillot, B., & Grandguillot, F. (2018). L’essentiel du contrôle de gestion (10th ed.). Gualino.
26. Hage, J. (1980). Theories of organization: Form, process and transformation. Lexington Books. https://doi.org/10.1146/annurev.soc.25.1.597
27. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
28. Korbutiak, A., Maslak, N., Briukhovetska, I., Skornyakova, Y., & Lyzak, M. (2024). Controlling-based organizational and economic mechanism of enterprise activity planning. Multidisciplinary Science Journal, 6, Article in press.
29. Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232. https://doi.org/10.1016/S0361-3682(95)00040-2
30. Löning, H., Malleret, V., Méric, J., Pesqueux, Y., & Solé, A. (2013). Contrôle de gestion. Dunod. https://doi.org/10.3917/dunod.lonin.2013.01
31. Luft, J. L. (1997). Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research, 9, 200–216. https://api.semanticscholar.org/CorpusID:151094022
32. Macintosh, N. (1994). Management accounting and control systems: An organizational and behavioral approach. John Wiley & Sons.
33. Macintosh, N., & Daft, R. L. (1987). Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society, 12(1), 23–48.
34. Otley, D. T. (1980). The contingency theory of management accounting: Achievements and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9
35. Otley, D. T. (1994). Management control in contemporary organizations: A wider perspective. Management Accounting Research, 5, 289–299. https://doi.org/10.1006/mare.1999.0115
36. Ragaigne, A., & Tahar, C. (2020). Contrôle de gestion: Les points clés des techniques et des outils du contrôle de gestion et de leurs récentes évolutions (5th ed.). Gualino. https://www.scholarvox.com/catalog/book/docid/88883438
37. Sissah, S., & Hmioui, A. (2025). Leveraging digitalization for management control and performance: Bibliometric analysis (2013–2023). Multidisciplinary Reviews, 8(7), 2025208. https://doi.org/10.31893/multirev.2025208
38. Sissah, S., & Hmioui, A. (2025). Mastering management control to optimize SME performance: A bibliometric review. International Journal of Innovative Science and Research Technology, 10(2), 149–155. https://doi.org/10.5281/zenodo.14891761
39. Suryantoro, E., Udin, U., & Qamari, I. N. (2023). A bibliometric analysis using VOSviewer: Leadership in infection prevention and control. Multidisciplinary Science Journal, 5(2).

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to cite

Sissah, S., & Hmioui, A. (2025). Tracing the development of management control: A bibliometric approach. Multidisciplinary Science Journal, 7(12), 2025558. https://doi.org/10.31893/multiscience.2025558

[1] Abernethy, M. A., & Brownell, P. (1997). Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22(3–4), 233–248. https://doi.org/10.1016/S0361-3682(96)00038-4

[2] Abernethy, M. A., Bouwens, J., & Van Lent, L. (2004). Determinants of control system design in divisionalized firms. The Accounting Review, 79(3), 545–570. https://doi.org/10.2308/accr.2004.79.3.545

[3] Ajaje, D. E., & Meziane, A. E. (2019). Vers une nouvelle ère du contrôle de gestion public axé sur le balanced scorecard. Revue du contrôle, de la comptabilité et de l’audit, 3(3), Article 3. https://www.revuecca.com/index.php/home/article/view/383

[4] Amit, R., & Schoemaker, P. J. H. (1993). Strategic assets and organizational rent. Strategic Management Journal, 14, 33–46. http://www.jstor.org/stable/2486548

[5] Anthony, R. N. (1965). Planning and control systems: A framework for analysis. Division of Research, Graduate School of Business Administration, Harvard University.

[6] Berry, A. J., Coad, A. F., Harris, E. P., Otley, D. T., & Stringer, C. (2009). Emerging themes in management control: A review of recent literature. The British Accounting Review, 41(1), 2–20. https://doi.org/10.1016/j.bar.2008.09.001

[7] Boisselier, P., Chalençon, L., Doriol, D., Du Jardin, P., Mard, Y., & Mayrhofer, U. (2013). Contrôle de gestion. Vuibert.

[8] Bouquin, H. (2011). Les fondements du contrôle de gestion. Presses Universitaires de France.

[9] Brownell, P. (1987). The role of accounting information, environment and management control in multi-national organisations. Accounting and Finance, 27(1), 1–16. https://doi.org/10.1111/j.1467-629X.1987.tb00232.x

[10] Chatelain-Ponroy, S. (2012). Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : La métaphore de l’iceberg. Politiques et Management Public, 27(3), 73–103. https://doi.org/10.4000/pmp.3005

[11] Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7

[12] Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment and interdependencies on the perceived usefulness of management accounting systems. The Accounting Review, 61(1), 16–35. https://www.jstor.org/stable/247520

[13] Chiapello, È. (1996). Les typologies des modes de contrôle et leurs facteurs de contingence: Un essai d’organisation de la littérature. Comptabilité Contrôle Audit, 2(2), 51–74.

[14] Chow, C. W., Kato, Y., & Shields, M. D. (1994). National culture and the preference for management controls: An exploratory study of the firm-labor market interface. Accounting, Organizations and Society, 19(4–5), 381–400. https://doi.org/10.1016/0361-3682(94)90003-5

[15] Chow, C. W., Shields, M. D., & Chan, Y. K. (1991). The effects of management controls and national culture on manufacturing performance: An experimental investigation. Accounting, Organizations and Society, 16(3), 209–226. https://doi.org/10.1016/0361-3682(91)90001-U

[16] Coriat, B., & Weinstein, O. (2010). Les théories de la firme entre « contrats » et « compétences »: Une revue critique des développements contemporains. Revue d’économie industrielle, 129–130, 57–86. https://doi.org/10.4000/rei.4142

[17] Coucoureux, M., & Cuyaubère, T. (2010). Contrôle de gestion: Manuel & applications (3rd ed.). Éditions Nathan.

[18] Covaleski, M. A., Dirsmith, M. W., & Samuel, S. (1996). Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research, 8, 1–35.

[19] Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Prentice-Hall. https://doi.org/10.2307/1952987

[20] Djerbi, Z., Durand, X., & Kuszla, C. (2014). Contrôle de gestion. Dunod.

[21] Dreveton, B. (2017). Les outils du contrôle de gestion: Des vecteurs de valeurs pour l’organisation publique? Comptabilité - Contrôle - Audit, 23(3), 9. https://doi.org/10.3917/cca.233.0009

[22] Fisher, J. (1995). Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature, 14, 24–53.

[23] Gao, S., Meng, F., Gu, Z., Liu, Z., & Farrukh, M. (2021). Mapping and clustering analysis on environmental, social and governance field: A bibliometric analysis using Scopus. Sustainability, 13(13), Article 7304. https://doi.org/10.3390/su13137304

[24] Grabner, I., & Moers, F. (2013). Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society, 38(6–7), 407–419. https://doi.org/10.1016/j.aos.2013.09.002

[25] Grandguillot, B., & Grandguillot, F. (2018). L’essentiel du contrôle de gestion (10th ed.). Gualino.

[26] Hage, J. (1980). Theories of organization: Form, process and transformation. Lexington Books. https://doi.org/10.1146/annurev.soc.25.1.597

[27] Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

[28] Korbutiak, A., Maslak, N., Briukhovetska, I., Skornyakova, Y., & Lyzak, M. (2024). Controlling-based organizational and economic mechanism of enterprise activity planning. Multidisciplinary Science Journal, 6, Article in press.

[29] Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232. https://doi.org/10.1016/S0361-3682(95)00040-2

[30] Löning, H., Malleret, V., Méric, J., Pesqueux, Y., & Solé, A. (2013). Contrôle de gestion. Dunod. https://doi.org/10.3917/dunod.lonin.2013.01

[31] Luft, J. L. (1997). Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research, 9, 200–216. https://api.semanticscholar.org/CorpusID:151094022

[32] Macintosh, N. (1994). Management accounting and control systems: An organizational and behavioral approach. John Wiley & Sons.

[33] Macintosh, N., & Daft, R. L. (1987). Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society, 12(1), 23–48.

[34] Otley, D. T. (1980). The contingency theory of management accounting: Achievements and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9

[35] Otley, D. T. (1994). Management control in contemporary organizations: A wider perspective. Management Accounting Research, 5, 289–299. https://doi.org/10.1006/mare.1999.0115

[36] Ragaigne, A., & Tahar, C. (2020). Contrôle de gestion: Les points clés des techniques et des outils du contrôle de gestion et de leurs récentes évolutions (5th ed.). Gualino. https://www.scholarvox.com/catalog/book/docid/88883438

[37] Sissah, S., & Hmioui, A. (2025). Leveraging digitalization for management control and performance: Bibliometric analysis (2013–2023). Multidisciplinary Reviews, 8(7), 2025208. https://doi.org/10.31893/multirev.2025208

[38] Sissah, S., & Hmioui, A. (2025). Mastering management control to optimize SME performance: A bibliometric review. International Journal of Innovative Science and Research Technology, 10(2), 149–155. https://doi.org/10.5281/zenodo.14891761

[39] Suryantoro, E., Udin, U., & Qamari, I. N. (2023). A bibliometric analysis using VOSviewer: Leadership in infection prevention and control. Multidisciplinary Science Journal, 5(2).

Abstract

References

How to cite