MIT Sloan Management Review Article on The Control Function of Management

The control function of management can be a critical determinant of organizational success. Most authors discuss control only through feedback and adjustment processes. This article takes a broader perspective on control and discusses the following questions: What is good control? Why are controls needed? How can good control be achieved? If multiple control strategies are feasible, how should the choice among them be made?

About the Author

Kenneth A. Merchant is Assistant Professor of Business Administration at Harvard University. Dr. Merchant holds the B.A. degree from Union College, the M.B.A. degree from Columbia University, and the Ph.D. degree from the University of California, Berkeley. His main interests lie in the areas of accounting, information systems, and planning and control. Dr. Merchant has published articles for such journals as The Accounting Review and Accounting, Organizations, and Society.

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