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| Author: | Caglio, A. Ditillo, A. |
| Title: | A review and discussion of management control in inter-firm relationships: Achievements and future directions |
| Journal: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.865-898 |
| Index terms: | management control reviews control systems research analysis cost control |
| Language: | eng |
| Abstract: | This paper aims to provide a review of the theoretical and empirical literature on management control in inter-firm contexts by organizing contributions to it according to the breadth of the control solutions they investigated, i.e., control archetypes, management control mechanisms, and cost and accounting controls. The objective is to present the state of the art in this field, to evaluate critically the corresponding achievements and to assist in developing new research questions. The prominence of control problems is proposed as a way to integrate the different streams of research. The paper also highlights some important variables that may influence control choices. |
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