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The purpose of this paper is to review analytical conceptualizations of management control systems (MCS) that have been developed in the academic literature. By means of a systematic review (Tranfield et al. in Br. J. Manag. 14: 207–222, <CitationRef CitationID="CR81">2003</CitationRef>), a comprehensive analysis that encompasses both...</citationref>
Persistent link: https://www.econbiz.de/10010995028
research. This article explores the different MCS conceptualisations, named ‘controlling’ approaches, that have been developed …
Persistent link: https://www.econbiz.de/10010938222
GERMAN ABSTRACT: Wissensmanagement und Controlling werden seit Jahrzehnten parallel in der betriebswirt …
Persistent link: https://www.econbiz.de/10005413095
This article compared the relationships among management control systems (MCS), business strategy and firm performance in family businesses (FBs) and non-family businesses (NFBs) in the context of a transition economy in sub-Saharan Africa that has not been previously studied – Ghana. The...
Persistent link: https://www.econbiz.de/10010679282
Management control systems can hinder innovation. However, recent theoretical and empirical work indicates that these …
Persistent link: https://www.econbiz.de/10005053665
perceived to be involved in less aggressive innovation than the innovators. Four novel hypotheses addressing primary constructs …
Persistent link: https://www.econbiz.de/10011139687
In this paper present relationship among strategic planning and managerial control process. For begin I want present few elements about strategic planning and managerial control in order to identify link inter these elements.
Persistent link: https://www.econbiz.de/10005760951
Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The …, and controlling tools used in planning and budget control. …
Persistent link: https://www.econbiz.de/10011194749
The paper explores the effective design of management control systems in terms of managing exchange rate risks for not-for-profit non-governmental organizations (NGOs). Compared to business organizations, NGOs have just limited possibilities to tackle these risks for several reasons discussed in...
Persistent link: https://www.econbiz.de/10011194756
In order the management control system of an organization to be efficient, it has to be tailormade and fits to specifics of both the organization itself and the sector the organization operates in. The paper analyses the specifics typical for management control system of nongovernmental...
Persistent link: https://www.econbiz.de/10011194803