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Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency

Angela Liew

International Journal of Accounting Information Systems, 2019, vol. 33, issue C, 16-31

Abstract: •Contributes to the literature regarding the essential roles that internal transparency and global transparency play on management control system.•Reveals the leading roles that internal transparency and global transparency play in determining the impact IT provides for management controls.•Reveals insights into how management control system operates in practice for managing new product development.•Reveals the intertwining relationship between internal transparency and global transparency.

Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:33:y:2019:i:c:p:16-31

DOI: 10.1016/j.accinf.2019.03.001

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