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A Concept Map for Management Control System Design

Author(s): Louis R. Zanibbi

Citation: Louis R. Zanibbi, (2011) "A Concept Map for Management Control System Design" Journal of Management Policy and Practice, Vol. 12, Iss. 6, pp. 54 - 61

Article Type: Research paper

Publisher: North American Business Press


Design is a central and defining task of management accountants. Robert Kaplan, upon receiving his
award for Lifetime Achievement from the American Accounting Association noted that: “Accounting
Systems, like engineering designs are constructed, not natural phenomenon….Nobel-laureate Herbert
Simon observed….’design is the core of all professional training’” (Kaplan, 2006; Simon, 1996). In this
paper, I use Concept Mapping as a platform to support the design task as it relates to Management
Control Systems: a sub-discipline of Management Accounting.