Introduction to management controls and new organisational forms

Purpose – This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue. Design/methodology/approach – The findings reported in the paper are based on desk research and review of the papers contained in the issue. Findings – The paper finds that management control systems can perform various coordinating and governance roles in managing new organisational forms. However, management control systems designers must be aware of the complexities of these new organisational arrangements. Originality/value – The paper is a summary of studies exploring the roles of management controls in new organisational forms. The issues addressed in these studies are important in furthering our understanding of the changing roles of management control systems.