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Some Elements of Organisational Control in Australian Divisionalised Firms

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  • Robert H. Chenhall

    (School of Economics and Financial Studies, Macquarie University. Grateful acknowledgements to Ray Ball and George Foster for their helpful suggestions.)

Abstract

The extent of divisionalisation in large Australian firms and control characteristics of divisionalised firms are examined. The study investigates practices in areas of diversification strategy and organisational structure. Control characteristics of divisionalised firms considered important in literature related to divisionalised control are examined. The influences of certain contextual factors on examined characteristics are considered.

Suggested Citation

  • Robert H. Chenhall, 1979. "Some Elements of Organisational Control in Australian Divisionalised Firms," Australian Journal of Management, Australian School of Business, vol. 4(1_suppl), pages 1-36, June.
    • Handle: RePEc:sae:ausman:v:4:y:1979:i:1_suppl:p:1-36
    DOI: 10.1177/031289627900401S01
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    References listed on IDEAS

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    1. Michael Gort, 1962. "Diversification and Integration in American Industry," NBER Books, National Bureau of Economic Research, Inc, number gort62-1.
    2. Michael Gort, 1962. "Introduction to "Diversification and Integration in American Industry"," NBER Chapters, in: Diversification and Integration in American Industry, pages 3-7, National Bureau of Economic Research, Inc.
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    Cited by:

    1. Chien-Nan Chen & Chengli Tien & Bernard Gan, 2019. "The postentry performance of business groups’ new venture affiliates," Australian Journal of Management, Australian School of Business, vol. 44(2), pages 325-343, May.
    2. Lex Donaldson, 1986. "Divisionalisation and Size: A Reply to Grinyer," Australian Journal of Management, Australian School of Business, vol. 11(2), pages 173-189, December.
    3. Neal Arthur, 1990. "Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 217-241, December.
    4. MuiChing Chan & John Watson, 2011. "Voluntary Disclosure of Segment Information in a Regulated Environment: Australian Evidence," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 1(1), pages 37-53, June.
    5. Ulf Schiller, 1999. "Information management and transfer pricing," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 655-673.
    6. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.

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