Construct · 1 fields · 1 citations

diagnostic control systems: a standalone construct

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Management accounting

formal systems used to monitor outcomes against preset targets and correct deviations, one of Simons' levers of control.

In management accounting, diagnostic control systems refers to formal systems used to monitor outcomes against preset targets and correct deviations, one of Simons' levers of control. This meaning comes from Henri (2006) in Accounting, Organizations and Society.[1]

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Nearby constructs

control4 fields · 5 citationsjingle · one word, four constructs levers of control1 fields · 1 citationsanchor · a standalone construct monitor1 fields · 1 citationsanchor · a standalone construct

References

Henri, J. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. https://doi.org/10.1016/j.aos.2005.07.001

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