| Author: | Nilsson, F. |
| Title: | Parenting styles and value creation: a management control approach |
| Journal: | Management Accounting Research
2000 : MAR, VOL. 11:1, p. 89-112 |
| Index terms: | Corporate strategy Management Control Companies Case studies Sweden Scandinavia Europe |
| Freeterms: | Nordic countries |
| Language: | eng |
| Abstract: | At the end of the 1980s, Goold and Campbell (1987) helped to generate new interest in the subject of management's ability to create value. To improve our knowledge and understanding of the relationships btw. parenting style, the design and use of management control systems, and value creation, 4 Swedish corporate groups have been studied. These case studies show that a successful parenting style is characterized by established principles for balancing corporate management's need for co-ordinated control systems against the needs of the business units for situation-specific control systems. The study shows that these principles vary with the type of parenting style. |
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