search query: @indexterm MANAGEMENT CONTROL / total: 580
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| Author: | Chenhall, R.H. Euske, K.J. |
| Title: | The role of management control systems in planned organizational change: An analysis of two organizations |
| Journal: | Accounting, Organizations and Society
2007 : OCT/NOV, VOL. 32:7-8, p. 601-637 |
| Index terms: | management control organizational change literature |
| Language: | eng |
| Abstract: | The role of management control (hereafter as: mgmt-ctrl.) systems (MCS) in planned organizational change is of interest in the mgmt-ctrl. literature concerned with either rational, technical change principles or more political and social interpretations of MCS facilitated change (here as: MCS f-c.). This paper aims at extending this literature by combining technical approaches to MCS f-c. with a behavioural approach in the study of two similar organizations etc. A framework by Huy is used to provide an integrative approach focusing on both rational,systematic practices and the behavioural processes involved in their implementation. |
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