Tekijä: | Fisher, J. |
Otsikko: | Contingency theory, management control systems and firm outcomes: past results and future directions |
Lehti: | Behavioral Research in Accounting
1998 : VOL. 10 SUPPLEMENT, p. 47-64 |
Asiasana: | CONTINGENCY THEORY MANAGEMENT CONTROL FUTURE |
Kieli: | eng |
Tiivistelmä: | This paper examines the link between contingency theory and management control systems. Contingency theory states that the design and use of control systems is dependent upon the context of the organizational setting. A better match between the control system to the contingency variable is hypothesized to result in increased organizational performance. This paper identifies contingent control variables, defines the boundaries of control systems, and catagorizes prior work by the analysis complexity. |
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