Control, Budgets and Shareholder Value: Shifting Boundaries of Influence

Bill Ryan

Chapter 6 in Review of Management Accounting Research, 2011, pp 141-165 from Palgrave Macmillan

Abstract: Abstract Much has been written about phases of control, be it budgetary or organizational. There is also a growing portfolio of research within the general area of shareholders and capital markets. What has escaped major attention, so far, is a coming together of how these individual elements of control have evolved and how they are currently increasingly integrated with a major influence on organizations. This has been made easier by the growth in globalization and could be argued to have lead to an institutionalization of many practices within the areas of budgets, control and shareholder influence.

Keywords: Management Control; Harvard Business Review; Business Context; Management Control System; Balance Scorecard (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_6

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DOI: 10.1057/9780230353275_6

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