haku: @indexterm Management control / yhteensä: 580
viite: 80 / 580
| Tekijä: | Whitley, R. |
| Otsikko: | Firms, institutions and management control: The comparative analysis of coordination and control systems |
| Lehti: | Accounting, Organizations and Society
1999 : JUL/AUG, VOL. 24:5-6, p. 507-524 |
| Asiasana: | Management control Management accounting Companies Europe |
| Kieli: | eng |
| Tiivistelmä: | It is becoming increasingly recognized that management accounting and management control procedures and systems vary significantly between organizations, sectors and societies. Four characteristics of control systems, in particular, differ considerably btw. institutional contexts. It is argued that Taylorian control systems are unlikely to be widely used in countries where skill training is highly organized and controlled jointly by employers and unions. |
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