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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


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


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


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


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


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


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