By reviewing the theory underlying the design and interdependency of management control systems, I highlight the important role firm dynamics plays in our understanding of these control systems. I provide both theoretical and empirical extensions encouraging authors to explore more longitudinal studies to better understand the path dependency of control system design, how control system elements vary over time within a firm, and how the interdependent nature of individual control elements might vary.

中文翻译：

---

管理控制系统研究的进化方法：未来研究的处方

通过回顾管理控制系统的设计和相互依赖性的基础理论，我强调了公司动态在我们对这些控制系统的理解中所起的重要作用。我提供理论和经验扩展，鼓励作者探索更多纵向研究，以更好地理解控制系统设计的路径依赖性，公司中控制系统要素如何随时间变化以及各个控制要素的相互依存性如何变化。