Hierarchical Positioning of Management Control, Managers Perception, and Managerial Performance: A Systematic Literature Review

Abstract

The hierarchical positioning of management control represents a significant organizational issue that remains relatively underexplored in academic literature. Yet it directly influences the legitimacy and effectiveness of this function within organizations. This systematic literature review draws on a corpus of 58 articles published between 2000 and 2024, selected according to the PRISMA 2020 protocol, to analyze the mechanisms through which the hierarchical positioning of the management controller — whether attached to the General Management, the Administrative and Financial Directorate, or a specialized unit — shapes managers' perceptions. Through a structured qualitative thematic analysis, the study identifies four forms of perception: two positive (decision-support partner, information provider) and two negative (surveillance body, bureaucratic constraint). The results suggest that attachment to General Management may promote a more positive perception, although it is not the sole determinant. The foundational works of Godener and Fornerino (2004–2008) illuminate the causal chain hierarchical positioning → perception → satisfaction → managerial performance. Theoretically, the article articulates agency theory, stewardship theory, neo-institutional theory, and contingency theory to propose an integrative conceptual framework.