This article reviews social psychology concepts which can explain managers’ perceptions of control in management control processes (objective setting and performance evaluation), and the (scarce) works in management control research that have used them thus far. It shows how these concepts contribute to enriching the conceptual framework of management control and opening up many new avenues for management control research.
GIRAUD, L. and ANCELIN-BOURGUIGNON, A. (2019). Control-related social psychology concepts: their contribution to management control research. Comptabilité, Contrôle, Audit, 25(3), pp. 09-39.