Purpose – This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw out some abiding themes that have arisen from the work that has been conducted. Second, it will examine...

Purpose – The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach – The paper discusses the causes and consequences of the problem, and possible remedies. Findings – The causes of the problem,...