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Author:Chenhall, R. H.
Title:Management control systems design within its organizational context: findings from contingency-based research and directions for the future
Journal:Accounting, Organizations and Society
2003 : FEB-APR, VOL. 28:2-3, p. 127-168
Index terms:Management control
Organizational control
Contingency theory
Language:eng
Abstract:The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development. A final section considers the possibility that contingency-based ideas could encompass insights from a variety of theories to help understand MCS within its organizational context.
SCIMA record nr: 244941
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