Fifty years of management control systems research: a bibliometric review of the literature and research agenda

Elisa Truant, Edoardo Crocco, Francesca Culasso, Safiya Alshibani
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引用次数: 0

Abstract

Purpose

The popularity of Management Control Systems (MCS) has increased due to rising uncertainty in business operations. They help companies implement strategies, manage information and incentivize managers with common goals. Therefore, the research aims to take stock of the evolution of studies on MCS adoption, identifying trends and future avenues.

Design/methodology/approach

While a few systematic literature reviews have investigated the implications of MCS adoption amid specific contexts, a comprehensive bibliometric analysis of the whole research stream is lacking. Consequently, our study analyzes relevant scientific literature on the topic of MCS from 1970 to 2022, through the use of VOSviewer, R Bibliometrix and Latent Dirichlet Allocation to visualize the bibliometric results.

Findings

The study provides a comprehensive overview of key emerging topics in MCS literature and the ways in which they have developed over the decades, along with a structured research agenda built upon the literature gaps found amid current and past scientific production. It does so by analyzing scientific production from multiple bibliometric aspects and advanced text-mining techniques to extract common emerging themes from the dataset.

Originality/value

To the best of the authors’ knowledge, no attempt has yet been made to synthesize MCS literature through a bibliometric review. The bibliometric perspective on MCS enhances scholars' understanding of the historical path and future trends of the literature stream, while helping practitioners update existing MCS conceptualizations in light of contemporary changes.

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管理控制系统研究五十年:文献和研究议程的文献计量学回顾
目的 由于企业运营中不确定性的增加,管理控制系统(MCS)越来越受欢迎。管理控制系统有助于企业实施战略、管理信息并以共同的目标激励管理人员。因此,本研究旨在总结有关采用管理控制系统的研究演变情况,确定发展趋势和未来途径。设计/方法/途径虽然有一些系统性文献综述调查了在特定情况下采用管理控制系统的影响,但缺乏对整个研究流的全面文献计量分析。因此,我们的研究通过使用 VOSviewer、R Bibliometrix 和 Latent Dirichlet Allocation 来可视化文献计量结果,分析了 1970 年至 2022 年有关监控监主题的相关科学文献。研究结果本研究全面概述了监控监文献中的关键新兴主题及其几十年来的发展方式,并根据当前和过去科学成果中的文献缺口提出了结构化研究议程。它从多个文献计量学方面分析科学成果,并采用先进的文本挖掘技术,从数据集中提取共同的新兴主题。从文献计量学的角度对监控监进行分析,可以增强学者对文献流的历史轨迹和未来趋势的理解,同时帮助从业人员根据当代变化更新现有的监控监概念。
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来源期刊
CiteScore
7.90
自引率
9.70%
发文量
87
期刊介绍: ■Organisational design and methods ■Performance management ■Performance measurement tools and techniques ■Process analysis, engineering and re-engineering ■Quality and business excellence management Articles can address these topics theoretically or empirically through either a descriptive or critical approach. The co-Editors support articles that significantly bring new knowledge to the area both for academics and practitioners. The material for publication in IJPPM should be written in a manner which makes it accessible to its entire wide-ranging readership. Submissions of highly technical or mathematically-oriented papers are discouraged.
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