search query: @author Daft, R. L. / total: 17
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| Author: | Macintosh, N. B. Daft, R. L. |
| Title: | Management control systems and departmental interdependencies : an empirical study. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:1, p. 49-61 |
| Index terms: | MANAGEMENT CONTROL ORGANIZATIONAL STRUCTURE |
| Language: | eng |
| Abstract: | An investigation of the relationships between the organisational characteristic of departmental interdependence and the design and use of three elements in a package of management controls: the operating budget, periodic statistical reports and standard operating policies and procedures. The authors opine that the findings support the hypothesis that departmental interdependence is related to the emphasis placed on each management control system. |
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