Sheehan, Norman T.; Vaidyanathan, Ganesh; Kalagnanam, Suresh - In: Qualitative Research in Accounting & Management 2 (2005) 1, pp. 1-28
Most, if not all, management control tools were formulated for firms employing an industrial value creation logic (i.e., Ford, McDonald’s, and Wal‐Mart). We argue that given the growth, both in number and importance, of firms employing a knowledge value creation logic (i.e., Accenture,...