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

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978-0-412-41490-9Springer Science+Business Media Dordrecht 1992

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https://doi.org/10.1007/978-1-4899-7138-8accounting; management; management control

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Stability, control and choiceI am grateful to those who have done me the honour of asking me to give this address. I am also diffident, for I am conscious of being a stranger to the disciplines of the Faculty which has invited me. I approach my subject not as a scientist but as a layman, turning to science in search of the tools which he needs for his work.

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Planning management control systemsThe Simon research team [1] found that there are three types of information needed for controlling any company, each serving a different purpose, depending on the answer to these questions:

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