Some Comments on the Simulation of Management Control Systems

The author believes that digital simulation will make a great contribution to the understanding of management control systems, although little has been accomplished to date. He questions whether the problem can be “overwhelmed” by experimentation without a general theory of management control systems and states that proper design of an investigation is at least as difficult a problem as that of constructing a valid simulator, although the latter is no mean problem.

Management Technology, ISSN 0542-4917, was published as a separate journal from 1960 to 1964. In 1965 it was merged into Management Science.