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Understanding management control systems and strategy

Kim Langfield‐Smith

in Contemporary Issues in Management Accounting

Published in print:
2006
Published Online:
May 2007
ISBN:
9780199283361
eISBN:
9780191712623
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199283361.003.0011
Subject:
Economics and Finance, Financial Economics

This chapter explains the relationship between management control systems (MCS) and strategy, and how this research area has developed over the last two decades. Examples of empirical studies that ... More


Trends in budgetary control and responsibility accounting

David Otley

in Contemporary Issues in Management Accounting

Published in print:
2006
Published Online:
May 2007
ISBN:
9780199283361
eISBN:
9780191712623
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199283361.003.0013
Subject:
Economics and Finance, Financial Economics

This chapter begins by reviewing the roles that budgetary control systems take in helping managers assure organizational performance and by considering some of the growing criticisms of their ... More


New measures in performance management

Thomas Ahrens and Christopher S. Chapman

in Contemporary Issues in Management Accounting

Published in print:
2006
Published Online:
May 2007
ISBN:
9780199283361
eISBN:
9780191712623
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199283361.003.0001
Subject:
Economics and Finance, Financial Economics

This chapter discusses various aspects of the relationship between measurement and day-to-day activity. It emphasizes the potential contribution of academic knowledge to performance management ... More


The Changing Role of Management Accounting and Control Systems: Accounting for Knowledge Across Control Domains

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199260386
eISBN:
9780191601231
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260389.003.0006
Subject:
Economics and Finance, Financial Economics

The emergence of a ‘new economy’ characterised by electronic activities has given rise to new organisations composed mainly of knowledge workers. Understanding the structure of these new ... More


A Contextual Analysis of the System Justification Motive and Its Societal Consequences

Aaron C. Kay and Mark P. Zanna

in Social and Psychological Bases of Ideology and System Justification

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195320916
eISBN:
9780199869541
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195320916.003.007
Subject:
Psychology, Social Psychology

This chapter reviews recent theory and empirical evidence demonstrating the effects of the system justification motive on consequential social and psychological phenomena, as well as the conditions ... More


Intersections Between Micro/Nano Technologies And Biological Sciences

Chih‐Ming Ho

in Micro/Nano Technology Systems for Biomedical Applications: Microfluidics, Optics, and Surface Chemistry

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199219698
eISBN:
9780191594229
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199219698.003.0001
Subject:
Mathematics, Mathematical Biology

In this chapter, we discuss the developments of knowledge and technology bases to move from nano/micro sciences toward technology system for enriching human lives. We review the basic understanding ... More


The Control Role of the Board

Philip Stiles and Bernard Taylor

in Boards at Work: How Directors View their Roles and Responsibilities

Published in print:
2002
Published Online:
January 2010
ISBN:
9780199258161
eISBN:
9780191718342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199258161.003.0005
Subject:
Business and Management, Corporate Governance and Accountability

Several control mechanisms have been proposed to ensure that managerial discretion is aligned with shareholder interests. The major external mechanism is the market for corporate control, in which ... More


Multiple Identities

Peter J. Burke and Jan E. Stets

in Identity Theory

Published in print:
2009
Published Online:
May 2012
ISBN:
9780195388275
eISBN:
9780199943937
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388275.003.0026
Subject:
Sociology, Social Psychology and Interaction

This chapter discusses the consideration of multiple identities that people have and that exist in situated interaction. It considers the case of multiple identities within a person, and then ... More


A Pragmatic Analysis of the Role of Management Systems in Organizational Learning

Philippe Lorino

in Knowledge Management and Organizational Competence

Published in print:
2003
Published Online:
January 2010
ISBN:
9780199259281
eISBN:
9780191714306
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199259281.003.0009
Subject:
Business and Management, Organization Studies, Knowledge Management

This chapter presents a pragmatic analysis of the role of management and control systems in organizational learning based on the case of a French computer company. The analysis starts with two ... More


Management Control and E-Logistics

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199260386
eISBN:
9780191601231
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260389.003.0011
Subject:
Economics and Finance, Financial Economics

This chapter examines the impact of e-business and e-logistics on management control systems. The following trends will affect management control systems: partnership in control, collaboration within ... More


Management Accounting in the New Econom y :: The Rationale for Irrational Controls

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199260386
eISBN:
9780191601231
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260389.003.0010
Subject:
Economics and Finance, Financial Economics

This chapter examines the mindset of Internet entrepreneurs and the internal management control systems during the rise and fall of the new economy. A large number of firms that had no control ... More


Making Audits Work: Samples, Specialists, and Systems

Michael Power

in The Audit Society: Rituals of Verification

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296034
eISBN:
9780191685187
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296034.003.0004
Subject:
Business and Management, Finance, Accounting, and Banking, Organization Studies

This chapter addresses three general operational dimensions of the audit process where the social support for the authority of technical practices comes into view: sampling and risk analysis, ... More


Operations, Purchase, and Sales in Hyperrealit y: Implications for Management Control from the Perspective of Institutional Sociology

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199260386
eISBN:
9780191601231
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260389.003.0008
Subject:
Economics and Finance, Financial Economics

The role of management control systems in Internet commerce is examined, based on the experiences of a family-owned firm. The firm set up a new corporate division to develop commerce on the Internet. ... More


Emotional Influences on Visuospatial Attention

Harlan M Fichtenholtz and Kevin S LaBar

in The Neuroscience of Attention: Attentional Control and Selection

Published in print:
2012
Published Online:
May 2012
ISBN:
9780195334364
eISBN:
9780199932283
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195334364.003.0012
Subject:
Psychology, Cognitive Neuroscience, Cognitive Psychology

This chapter focuses on how emotional processing in the amygdala and related limbic regions interact with frontoparietal attentional control systems and the visual processing stream. Such effects ... More


Toward an Evolutionary-Developmental Explanation of Alternative Reproductive Strategies: The Central Role of Switch-Controlled Modular Systems

Bruce J. Ellis

in The Evolution of Personality and Individual Differences

Published in print:
2010
Published Online:
May 2011
ISBN:
9780195372090
eISBN:
9780199893485
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195372090.003.0007
Subject:
Psychology, Evolutionary Psychology, Social Psychology

This chapter advances a theory of the development of individual differences in reproductive strategies by drawing on the West–Eberhard model of switch-controlled systems. The first part of the ... More


Optimal Control Theory

Thomas A. Weber

in Optimal Control Theory with Applications in Economics

Published in print:
2011
Published Online:
August 2013
ISBN:
9780262015738
eISBN:
9780262298483
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262015738.003.0003
Subject:
Mathematics, Probability / Statistics

This chapter introduces the notion of a controllable system, which is a system that can be moved using available controls from one state to another. The chapter is organized as follows. Section 3.2 ... More


8. The Cost of Cost Control

Lynn M. Lopucki and Joseph W. Doherty

in Professional Fees in Corporate Bankruptcies: Data, Analysis, and Evaluation

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195337723
eISBN:
9780199893942
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195337723.003.0008
Subject:
Law, Company and Commercial Law

As elaborated in Chapter 7, the fee control system is necessary because those who hire professional firms are spending other people's money. Market incentives to control fees and expenses are either ... More


12. Toward Effective Cost Control Methods

Lynn M. Lopucki and Joseph W. Doherty

in Professional Fees in Corporate Bankruptcies: Data, Analysis, and Evaluation

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195337723
eISBN:
9780199893942
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195337723.003.0012
Subject:
Law, Company and Commercial Law

This chapter begins by summarizing the findings of this book with respect to the three topics discussed: professional fee and expense study methodology; the prediction and evaluation of professional ... More


The Voltage‐Controlled Synthesizer

Peter Manning

in Electronic and Computer Music

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199746392
eISBN:
9780199332496
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199746392.003.0006
Subject:
Music, Theory, Analysis, Composition, Popular

This chapter discusses the general operating principles of voltage-controlled systems. Every voltage-controlled device offers one or more adjustable characteristics. Manually operated knobs or ... More


Making It Crazy: An Ethnography of Psychiatric Clients in an American Community

Sue Estroff

Published in print:
1985
Published Online:
May 2012
ISBN:
9780520054516
eISBN:
9780520907751
Item type:
book
Publisher:
University of California Press
DOI:
10.1525/california/9780520054516.001.0001
Subject:
Anthropology, Medical Anthropology

This book explores the psychological, social, and economic facts of life for a group of discharged mental hospital patients living in Madison, Wisconsin. It both explicitly and inferentially raises ... More


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