Laitinen, Erkki K.; Wingren, Tom; Nixon, William A. - In: International Journal of Accounting, Auditing and … 1 (2004) 2, pp. 183-214
The purpose of the paper is to search for a typology of management control system mix (MCSM) in 110 Finnish technology firms. MCSM is considered as a portfolio of management control mechanisms. In a MCSM, single systems are implemented and changed as a package. Instead of analysing such single...