An integrated approach to control system design |
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Authors: | Shahid L Ansari |
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Institution: | Graduate School of Management, University of California, Los Angeles, USA |
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Abstract: | Existing approaches to the problem of designing management control systems may be described as primarily structural or behavioral. The first approach is characteristic of the accounting literature. It takes a rational and mechanistic view of control and treats the control system design problem as one of designing an effective information structure. The behavioral approach, exemplified by the socio-psychological literature on performance, views control as a problem of designing social relationships which lead to high performance. |
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