In social sciences, controlling extraneous variables is crucial to enhance validity and generalizability of a research. However, due to the practical difficulties of experimental designs, most non-experimental research often relies on statistical methods to control the variables. Based on this reality, there have been numerous conceptual and theoretical discussions recently regarding the proper usage of control variables. However, previous studies on the selection, inclusion, and levels of control variables, despite the interrelated nature of their discussions, have limitations as they have been conducted independently and in fragmented ways. To overcome this, we propose an integrated model for the utilization of control variables by synthesizing previous research. Further, to offer a practical help, we provide standardized guideline of control variable usage. Based on the 13 criteria of the integrated model, we analyzed how the control variables were used in 771 articles of Korean Management Review and Korean Journal of Management published from 2011 through 2023. Then, recommendations for the desirable approaches in using control variables are provided, followed by discussions on future research directions.