How can control in organizations be theoretically captured appropriately? Action theories explain (control) actions by referring to individual actors and social structures, while system theory focuses on social structures and interaction processes. Thus, the initial thesis of the book posits that each theory overlooks an important aspect of determining social (control) actions: action theories neglect the determination of action by ongoing interaction processes, and system theory overlooks the determination of action by the individual actor. Based on communication theory considerations, a theoretical concept is developed that integrates all three aspects of action determination (structure, process, actor) and is exemplarily applied to the control instrument of budgeting. It becomes evident that control in organizations...