Pregled bibliografske jedinice broj: 683506
The effect of contingency factors on management control systems: findings from contingency-based research
The effect of contingency factors on management control systems: findings from contingency-based research // Proceedings / Belak, Vinko (ur.).
Zagreb: The Croatian Accountant Association, 2012. str. 42-51 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 683506 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The effect of contingency factors on management control systems: findings from contingency-based research
Autori
Dropulić, Ivana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings
/ Belak, Vinko - Zagreb : The Croatian Accountant Association, 2012, 42-51
ISBN
978-953-7828-03-5
Skup
13th International Conference Accounting and Management
Mjesto i datum
Zagreb, Hrvatska, 14.06.2012. - 16.06.2012
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Management control systems; Contextual variables; Contingency approach
(management control systems; contextual variables; contingency approach)
Sažetak
This paper examines issues related to the definition and concept of management control systems (MCS) and the meaning and measurement of contextual variables. Contingency-based research has a long tradition in the study of MCS and has become a dominant paradigm in empirical management accounting research. Using the contingency approach as a theoretical framework, the goal of this article is to investigate various contextual factors that explain the design of MCS. This article provides a critical review of contingency- based MCS research and examines issues concerning theory development.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
