Patterns of management control in a family managed business in an emerging economy: the case of Dilmah tea in Sri Lanka

This study is concerned with the patterns of management control existing in a family controlled tea exporting company in Sri Lanka, Ceylon Tea Services Ltd (Dilmah). The focus of the research is on the procedures and processes of control operated in the researched organisation. The study begins with a detailed discussion of the theory of management control. It examines both traditional and contemporary views of management control. A review of the basic concepts of control precedes the detailed review of literature on management control. A model of management control is developed as a guide to the study based on the literature reviewed. Several formal and informal control mechanisms, which affect organizational effectiveness, are identified. The case findings are then presented and an integrative model of management control for studying family controlled businesses is presented based on the evidence obtained in the study.