Best Practices on Management Control—Ideologies presented by ERP vendors

• In Event: IS Reporting Environments and Management Control

Abstract

This study explores so called “best practices” on management control presented by ERP system vendors. Our analysis is based on written texts as an origin for the communication between controller and controlled. The purpose has been to examine how texts are creating and mediating management control, and further, how texts are carrying the nature of management control (ideologies, technologies and organizations). As results we have identified how “best practices” in management control will be constructed and presented.

Author

• Henri Teittinen, University of Jyvaskyla