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Previous literature reveals contradictory results when evaluating the effect of outsourcing on organizational … impair the performance of outsourcing operations, there is a need to adopt management tools to build and improve these … consistent with outsourcing objectives. The interactive use of these management tools can help effectively manage the …
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Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets. We examine an unexplored side of MACS: its effects on earnings management. We predict and find evidence that managers interactively use MACS to focus the attention of the whole...
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