haku: @indexterm IMPLEMENTATION / yhteensä: 412
viite: 293 / 412
Tekijä: | Rajan, M. |
Otsikko: | Management control systems and the implementation of strategies |
Lehti: | Journal of Accounting Research
1992 : AUTUMN, VOL. 30, p. 227-248 |
Asiasana: | MANAGEMENT CONTROL IMPLEMENTATION STRATEGY |
Kieli: | eng |
Tiivistelmä: | A positive role has been derived in this paper for the use of accounting systems in controlling managers in a multi-divisional firm. When the owner's desired actions could not be implemented by offering the second-best contracts alone, the allocation of noncontrollable costs and payment of target-based bonuses based on profit forecasts and revisions were shown to help coordinate managers' actions and deter deviations from the owner's desired path. |
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