Prescriptive Research in Management Control: An Illustration of Some Methodological Challenges

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2000

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Accounting Auditing Control

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Cairn.info

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prescriptive research economic value creation normative research quasi-experimentation management control

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Scientific research Science research Science--Research

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Philippe Zarlowski, « Prescriptive Research in Management Control: An Illustration of Some Methodological Challenges », Accounting Auditing Control, ID : 10670/1.e3773b...

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Prescriptive research projects are not frequent in management control, though they are likely to be useful for the management of organizations. An explanation may lay in the methodological problems associated with quasi-experimental research designs. In this article, a methodological frame that could be used when the setting of the research cannot be controlled is presented. The approach is illustrated through a prescriptive research on management control systems based on a notion of economic value creation.

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