search query: @author Argyris, C. / total: 15
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| Author: | Argyris, C. |
| Title: | The dilemma of implementing controls: the case of managerial accounting |
| Journal: | Accounting, Organizations and Society
1990 : VOL. 15:6, p. 503-511 |
| Index terms: | DECISION THEORY MANAGEMENT CONTROL ORGANIZATIONAL STRUCTURE |
| Language: | eng |
| Abstract: | Analysis of how the technical theory of control when correctly implemented to deal with embarrassing or threatening issues activate the players to remain "in control" and inhibits the effective use of technical theory and vice versa. Adoption of organizational defensive routines. Reduction of potential embarrassment or threat. Incorrect theory of motivation. Implications for corrective action. Focus on organizational defenses. |
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