haku: @author Vosselman, E. G. J. / yhteensä: 1
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| Tekijä: | Vosselman, E. G. J. |
| Otsikko: | Towards horizontal archetypes of management control: a transaction cost economics perspective |
| Lehti: | Management Accounting Research
2002 : MAR, VOL. 13:1, p. 131-148 |
| Asiasana: | MANAGEMENT MANAGEMENT CONTROL INSTITUTIONS TRANSACTION COSTS |
| Kieli: | eng |
| Tiivistelmä: | This paper offers an economic explanation of an observed tendency to adopt and (re)design horizontal management control systems. To this end, the paper first describes generic vertical and horizontal management control templates: archetypes of management control. These archetypes draw on bureaucratic control mechanisms and some of them also on a market mechanism. Next, the observed tendency towards horizontalization is explained by making a differential transaction cost economics analysis of the movement towards horizontal archetypes of management control. This is not with the intention to generate general normative statements nor to generate a general positive economic theory of choices in management control systems design. |
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