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Volumn 10, Issue 3, 1999, Pages 203-230

Beyond the budgetary control system: Towards a two-tiered process of management control

Author keywords

Management control; cybernetic paradigm; organizational behaviour; contingency theory

Indexed keywords


EID: 0001689118     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.1998.0104     Document Type: Article
Times cited : (45)

References (45)
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    • A contingency approach to strategy implementation at the business unit level: Integrating administrative mechanisms with stratgey
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    • Langfield-Smith, K.1
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    • The design of corporate budgeting systems: Influences on managerial behaviour and performance
    • Merchant K. A. The design of corporate budgeting systems: influences on managerial behaviour and performance. The Accounting Review. 1981;813-828.
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    • Merchant, K.A.1
  • 28
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    • Otley D. T. Management Accounting and Organization Theory: A Review of their Inter-relationship. Scapens, R. W., Otley, D. T., Lister R. Management Accounting, Organization Theory and Capital Budgeting: Three Surveys. 1984;Macmillan, London
    • (1984) Management Accounting, Organization Theory and Capital Budgeting: Three Surveys
    • Otley, D.T.1
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    • Management control in contemporary organizations: Towards a wider framework
    • Otley D. T. Management control in contemporary organizations: towards a wider framework. Management Accounting Research. 1994;107-132.
    • (1994) Management Accounting Research , pp. 107-132
    • Otley, D.T.1
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    • A conceptual framework for the design of organizational control mechanisms
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    • Scapens, R.W.1
  • 40


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.