Insights on the use of surveys to study management control systems

Abstract An important challenge for management control (MC) research is to better understand how MC practices work together in combinations. We approach this challenge from the perspective of survey researchers and, first, reflect on the potential of survey research to inform the debate on systems of control. Second, we draw on the article by Grabner and Moers (2013) to discuss how contemporary survey research can be strengthened by following their suggestions.