haku: @journal_id 1686 / yhteensä: 96
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| Tekijä: | Berry, A. J. (et al.) |
| Otsikko: | Emerging themes in management control: a review of recent literature |
| Lehti: | British Accounting Review
2009 : MAR, VOL. 41:1 p. 2-20 |
| Asiasana: | management control decision making performance management organization culture control risk management |
| Kieli: | eng |
| Tiivistelmä: | Based on the lines of enquiry concerning on research in management control development and recently published research, this paper covers the following emerging themes: decision making for strategic control, performance management for strategic control, control models for performance management and measurement, management control and new forms of organisation, control and risk, culture and control, and practice and theory. These themes have been studied evidently. However, relatively little attention has been paid to information and communication technologies and their impact upon control system design and capability, control and gender, control and sustainability, control and risk, and control and culture. It seems essential to place more emphasis on research which attends to the relationship of control practices and theory which will require more embedded and collaborative research processes. |
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