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Author:Steinmann, H.
Kustermann, B.
Title:Zu grundlegenden Fragen einer Theorie der Unternehmenssteuerung - Eine Replik auf U. Schneider.
Journal:Journal für Betriebswirtschaft
1997 : VOL. 47:2, p. 107-113
Index terms:MANAGEMENT CONTROL
ORGANIZATIONAL CONTROL
CONTROL SYSTEMS
MANAGEMENT THEORY
RATIONALITY
STRATEGIC MANAGEMENT
Language:ger
Abstract:In her article "Zum Steuerungsbias der Steuerungsparadigmen und zur Notwendigkeit ihrer Temporalisierung" U. Schneider criticizes our recent comments about the book "Levers of Control" of Robert Simons. In response to her considerations we discuss three problems which are of fundamental importance to a theory of management control: 1) the relationship between theory and practice , 2) problems of truth and of justification in management theory and 3) the mode of rationality underlying management control in complex organizations. We focus on the differences between our position and the position of U. Schneider. The proposals differ because they are grounded on different epistemological assumptions.
SCIMA record nr: 160584
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