Marginson, David - In: Journal of Accounting & Organizational Change 5 (2009) 1, pp. 7-34
values systems as a management control mechanism to effect organizational change. Design/methodology/approach – The research … purpose, top management may use value systems as a management control mechanism to effect organizational change by espousing a … budgetary control, and a general reduction in the exercise of hierarchical management control. Overall, it argued that the use …