Titlebook: Readings in Accounting for Management Control; Clive Emmanuel,David Otley,Kenneth Merchant Book 1992 Springer Science+Business Media Dordr

PRE

The contingency theory of management accounting: achievement and prognosisand content of these theories it is argued that they have been based on an inadequate and insufficiently articulated model. An improved model, based on ideas of organizational control and effectiveness, is put forward which suggests appropriate directions for future work that will be both perceptive

FAZE

The organizational context of accounting highly measureable outputs. We review the literature on budgetary and organizational control in the light of this argument. Furthermore, we describe the many kinds of behaviors that can result from the efforts of subordinates to distort the information system to their desired ends when they find th

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The role of budgetary information in performance evaluationecognized that this information is used in a variety of ways. In addition, various psychological and behavioural effects of alternative uses as well as factors that give rise to a particular use have been identified. Notwithstanding this breadth of analysis, a critical review of the literature shows

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Industrial organization, corporate strategy and structure constrain its behaviour and define its options. ‘Market structure’ refers to certain stable attributes of the market that influence the firm’s conduct in the marketplace. Significant elements of market structure include the number and size distribution of sellers and buyers, height of barriers to e

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