search query: @author Langfield-Smith, K. / total: 8
reference: 7 / 8
| Author: | Langfield-Smith, K. |
| Title: | Management control systems and strategy: A critical review |
| Journal: | Accounting, Organizations and Society
1997 : FEB, VOL. 22:2, p. 207-232 |
| Index terms: | MANAGEMENT CONTROL STRATEGY COST CONTROL PERFORMANCE APPRAISAL |
| Language: | eng |
| Abstract: | This study is to review and critique research examining the relationship between management control systems (MCS) and strategy. The contingency studies focused on identifying the characteristics of MCS associated with effectiveness under different strategies , but the research evidence is conflicting and fragmentary. The relationship between MCS and strategy were adressed much in much greater depth and in a dynamic way to provide interesting theories and propositions. The focus of most of the studies was on senior management and on business strategy. |
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