Construct · 1 fields · 1 citations

enabling control: a standalone construct

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Management accounting

control systems designed to help employees master their work and respond flexibly, rather than coercively enforcing compliance.

In management accounting, enabling control refers to control systems designed to help employees master their work and respond flexibly, rather than coercively enforcing compliance. This meaning comes from Ahrens (2004) in Contemporary Accounting Research.[1]

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Nearby constructs

compliance4 fields · 5 citationsjingle · one word, four constructs control4 fields · 5 citationsjingle · one word, four constructs master1 fields · 1 citationsanchor · a standalone construct

References

Ahrens, T., & Chapman, C. S. (2004). Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain. Contemporary Accounting Research, 21(2), 271-301. https://doi.org/10.1506/vjr6-rp75-7gux-xh0x

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