Chapter 81: Overcoming the Poverty of Conventional Management Control Philosophy Through Seam

Management control in the Anglo-Saxon world has largely followed a cybernetic philosophy since the turn of the 20th century, with Robert Anthony’s (1965) conceptual framework having had a profound influence. The dominance of this philosophy has made it difficult to conceive of control in an alternative way, hampering a wider audience from appreciating what SEAM has to offer. However, Anthony’s (1988) comments regarding his framework’s shortcomings, which have been largely overlooked, provide exceptional clarity in signposting the key issues underlying what Hofstede (1978) refers to as “the poverty of management control philosophy.” They also serve as a lens for viewing SEAM in a new and compelling light.