The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001). Our paper is based on a case study in the...

The paper systematically extends a recently developed general production theory for networks of arbitrarily complex structure by utilising multi-criteria analysis to include undesirable objects as inputs and outputs. By embedding Koopmans' linear activity analysis into the broader framework the...