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Recent Progress in Management Control Depiction

In: Best Practices in Management Accounting

Author

Listed:
  • Jim Rooney

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.

Suggested Citation

  • Jim Rooney, 2012. "Recent Progress in Management Control Depiction," Palgrave Macmillan Books, in: Greg N. Gregoriou & Nigel Finch (ed.), Best Practices in Management Accounting, chapter 5, pages 72-88, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-36155-3_5
    DOI: 10.1057/9780230361553_5
    as

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