As a formula for surpassing the limitations of mechanistic approaches, Amat (1991) points out that the management control concept was enriched by the incorporation of more complete approaches, in which people’s passive and rational behaviour was substituted by a greater consideration of the motivational factors that influence behaviour and it began to be accepted that the crucial aspects for the design and implementation of a control system were not limited solely to formal ones. Pérez López (1993) stresses that the research works conducted using this approach regard the organisation as a social body in which people take part not only.
