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| Tekijä: | Widener, S.K. |
| Otsikko: | An empirical investigation of the relation between the use of strategic human capital and the design of the management control system |
| Lehti: | Accounting, Organizations and Society
2004 : APR-MAY, VOL. 29:3-4, p. 377-399 |
| Asiasana: | Contingency theory Human capital Management control Strategic management Transaction costs |
| Kieli: | eng |
| Tiivistelmä: | Transaction cost economics and contingency theory are integrated to investigate how differences in the use of strategic human capital are associated with the design of a company's management control system (MCS). The use of strategic human capital is hypothesized to positively influence the use of personnel and nontraditional controls while negatively influencing the use of traditional controls. Survey data is used and it is found that the data do not support the hypothesized structural equation model. |
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