This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package.,This paper employs a retrospective single-case methodology where a company is followed over a ten-year period (2005–2015). Theoretically, the paper builds on Malmi and Brown's (2008) MCP framework while also utilizing Simons' (1994) levers of control framework as well as Abrahamson's (1991) management fashion theory.,The company's MCP evolved in several ways. First, there was a change from using an interactive to a diagnostic budget. Second, the Balanced Scorecard approach was replaced by a narrow, strong focus on shareholder value. Finally, the quality system was reduced from a system for continuous learning and improvement to a system for compliance purposes only.,This paper offers naturalistic generalization to enable a holistic understanding of the changes to a management control package over time. The findings suggest that history matters in the design and configuration of MCPs. The MCP has evolved from being balanced and interactive, resembling Beyond Budgeting, to a diagnostic approach resembling traditional budgetary control. In 2005, the different controls were complementary and used for different purposes, while in 2015 the controls solely support the creation of shareholder value. The findings also indicate that management accounting innovations such as The Balanced Scorecard and Beyond Budgeting in this specific context may be considered fashions or even fads.,The findings of the paper could be useful for CFOs and other managers who are involved in the design and configuration of MCPs. The findings show that internal and external events shape how much leeway managers have in the design and configuration of MCPs.,The paper answers a call for more empirical studies on MCPs. By adopting a retrospective approach, the paper can provide insight into the temporal evolution of a control package.

中文翻译：

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管理控制包的演变：回顾性案例研究

本文研究了公司管理控制包（MCP）随时间的演变。总体目标是对构成公司管理控制包的内部和外部因素有更深入的了解。本文采用回顾性单案例方法，对公司进行为期十年（2005-2015年）的跟踪研究。从理论上讲，该论文建立在Malmi和Brown（2008）的MCP框架的基础上，同时还利用了Simons（1994）的控制框架杠杆和Abrahamson（1991）的管理时尚理论。该公司的MCP以多种方式发展。首先，从使用交互式预算到诊断预算发生了变化。其次，平衡计分卡方法被狭窄而强烈地关注股东价值所取代。最后，质量体系已从持续学习和改进的体系简化为仅用于合规目的的体系。本文提供了自然主义的概括，以使您能够全面了解一段时间内对管理控制包的更改。研究结果表明，历史对MCP的设计和配置至关重要。MCP已从平衡和互动（类似于超越预算）发展到了类似于传统预算控制的诊断方法。在2005年，不同的控制措施是相辅相成的，并用于不同的目的，而在2015年，这些控制措施仅支持创造股东价值。研究结果还表明，在这种特定情况下，诸如平衡计分卡和超越预算之类的管理会计创新可能被视为时尚甚至时尚。本文的发现对于参与MCP设计和配置的CFO和其他经理可能很有用。研究结果表明，内部和外部事件决定了管理者在MCP的设计和配置中拥有多少回旋余地。本文回答了对MCP进行更多实证研究的呼吁。通过采用回顾性方法，本文可以提供对控制包的时间演变的见解。