Does the author make a relevant review of what is known about management control systems?

Opposition report – Management control systems

Opposition report

Your opposition report should answer the following:


–       Does the paper stick to the subject management control systems?

–       Does the author make a relevant review of what is known about management control systems?

–       Is the case study method used in a meritorious way?

–       Are alternative interpretations possible?

–       Are the results well founded; theoretically and empirically. Theoretically, in that the analysis part links your results to theory- do your findings correspond to theory/ findings in previous studies or not. Empirically, in that results are clearly presented and in line with what the method section states.

–       Is the paper well structured, do the reference system function well and is it easy for the reader to understand what is written?

–       Comments on layout, spelling etc can be made but should be a minor part of the report.

–       Finally, the peer reviewer should summarize the overall strengths and weaknesses of the paper.


Note that as a peer reviewer you should suggest constructive alternatives, not only deliver criticism. There is thus a difference between criticism and critique. All ideas that might develop the paper work are welcome. The peer review report shall be submitted on It’s learning as an enclosed file. The peer review report shall not exceed 1200 words and it shall contain the following:


  1. A title page including title of the review, your name (as on It’s learning) date of submission, the title of the paper reviewed and the author of the paper.
  2. An introduction informing the reader of the purpose of your peer review
  3. The body of text including the above mentioned issues



Finding relevant journal articles


In order to successfully complete the case study and the opposition report you need to use scientific journal articles. Use only articles published in any of the following journals:

–    Accounting, Auditing & Accountability Journal

–   Accounting, Organizations and Society

–   International Journal of Digital Accounting Research

–   Journal of Accounting & Organizational Change

–   Academy of Management Review

–  Academy of Management Journal

–  Management Science

–  Corporate Governance: An international Review


–  Management Accounting Research

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