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Author:Merchant, K.A.
Title:The effects of financial controls on data manipulation and management myopia
Journal:Accounting, Organizations and Society
1990 : VOL. 15:4, p. 297-313
Index terms:FINANCIAL CONTROL
COMPANY PERFORMANCE
ORGANIZATIONAL EFFECTIVENESS
Language:eng
Abstract:A field and survey study to assess control system side effects on the manipulation of short-term performance measures and myopic, short-term orientation. Field interviews. Method. Findings. Literature review. Questionnaire survey. Moderating effects and follow-up interview with controller. 7 Tables illustrate the study.
SCIMA record nr: 79400
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