Silaen, Parulian; Williams, Robert - In: Accounting Research Journal 22 (2009) 3, pp. 262-274
Purpose – The purpose of this paper is to develop a proposal for a new conceptual framework for management control … systems (MCS) in R&D units. Design/methodology/approach – The paper is a descriptive study that reviews the control literature … and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control …