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| Tekijä: | Abernethy, M. A. Brownell, P. |
| Otsikko: | Management control systems in research and development organizations: The role of accounting, behavior and personnel controls |
| Lehti: | Accounting, Organizations and Society
1997 : APR/MAY, VOL. 22:3/4, p. 233-248 |
| Asiasana: | FINANCIAL CONTROL CONTROL DEVELOPMENT RESEARCH ORGANIZATIONS |
| Kieli: | eng |
| Tiivistelmä: | This article discusses the results of a study investigating the roles of non-accounting and accounting controls in a development and research setting. Perrow's model of technology and structure is used to explore the influence of task characteristics on the effectiveness of accounting personnel and behavioral forms of control. The finding that nonaccounting controls, personnel forms of control especially, contribute to organization effectiveness , is the main contribution of the study. |
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