Tracing the development of management control: A bibliometric approach

• Published in: Multidisciplinary Science Journal Vol. 7; no. 12; p. 2025558
• Main Authors: Sissah, Safae, Hmioui, Aziz
• Format: Journal Article
• Language: English
• Published: 01.12.2025
• ISSN: 2675-1240; 2675-1240
• DOI: 10.31893/multiscience.2025558

The significance of management control in organizations is universally acknowledged, as it has been integral to human activity, especially economic activity, for centuries. It serves a vital function in aligning short-, medium-, and long-term objectives while ensuring that resources are acquired and utilized efficiently. Over time, the concept of management control has experienced substantial evolution,with the development of systems to monitor and guide organizational performance,  and the purpose of this article is to explore this progression from its emergence in the early twentieth century to the present. To conduct our research, we employed a bibliometric analysis of publication trends related to management control. Our study began with a broad examination of the concept across various disciplines, gradually narrowing the focus to publications within the domains of economics and management. In total, we analyzed more than 20,000 articles to gain comprehensive insights into the development of this field. The findings of this research highlight the growing academic interest in management control over time, offering a detailed overview of its evolution in the scholarly literature. Moreover, this analysis uncovers new avenues for future research and provides valuable insights into the trends in scientific publishing and editorial practices related to management control. By tracking these developments, the study not only deepens our understanding of the concept’s historical progression but also informs current and future discussions in both academia and practice. Through this bibliometric approach, we can trace the shifts in theoretical perspectives, the expansion of methodologies, and the increasing relevance of management control in addressing modern organizational challenges.