Management Control from a Critical Rationalist Perspective: A Discuss...

The paper builds on the conjecture that adopting a critical rationalist perspective contributes to further advancing management control. The paper discusses cause-effect relationships, incentivization, and accountability as pivotal components inherent to results controls prevailing in management control. Particular focus is on potential obstacles that might impede active testing and learning from mistakes. The discussion reveals three types of obstacles: cognitive limitations, self-interested behavior, and structural properties of results controls, including how managerial behavior is modeled.