Construct · 1 fields · 1 citations

management control systems: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
managementcontrol systems1 CONSTRUCTManagement controlCHENHALL · MANAGEMENT

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Management accounting

formal and informal systems that managers use to direct organizational activity, whose design fits context such as strategy and environment.

In management accounting, management control systems refers to formal and informal systems that managers use to direct organizational activity, whose design fits context such as strategy and environment. This meaning comes from Chenhall (2003) in Accounting, Organizations and Society.[1]

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Nearby constructs

context4 fields · 7 citationsjingle · one word, four constructscontrol4 fields · 5 citationsjingle · one word, four constructsenvironment1 fields · 2 citationsanchor · a standalone construct

References

  1. Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/s0361-3682(01)00027-7

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