Recent Progress in Management Control Depiction

Jim Rooney

Chapter 5 in Best Practices in Management Accounting, 2012, pp 72-88 from Palgrave Macmillan

Abstract: Abstract Following exhortations in the mid-1990s to investigate the use of management controls within inter-organisational relationships (Hopwood, 1996; Tomkins, 2001), there has been a range of theoretical and empirical research treatments employed in response (Anderson and Dekker, 2005. As a result, this area of research has attracted theories sourced from a number of academic disciplines ranging from accounting to sociology, social psychology and related social sciences (Langfield- Smith, 2008). Given recent literature reviews illustrating considerable progress in understanding drivers of management control design (for example, Vosselman and v. d. Meer-Kooistra, 2008), a detailed bibliography is not included here.

Keywords: Control Problem; Management Control; Transaction Cost Economic; Management Control System; Incomplete Contract (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-36155-3_5

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DOI: 10.1057/9780230361553_5

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