Senior Management Use of Management Control Systems in Large Companies
| Autor: | Carsten Rohde, Jeanette Willert, Poul Israelsen, Thomas Toldbod |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
Applied engineering
Knowledge management business.industry Program management Denmark 05 social sciences 050201 accounting Management control systems computer.software_genre General Business Management and Accounting Large companies Engineering management Systems management 0502 economics and business business Senior management computer 050203 business & management Management control system |
| Zdroj: | Willert, J, Israelsen, P, Rohde, C & Toldbod, T 2017, ' Senior Management Use of Management Control Systems in Large Companies ', Corporate Ownership and Control, vol. 14, no. 4, pp. 58-76 . https://doi.org/10.22495/cocv14i4art5 |
| ISSN: | 1810-3057 1727-9232 |
| DOI: | 10.22495/cocv14i4art5 |
| Popis: | The use of management control systems in large companies remains relatively unexplored. Indeed, only a few studies of senior managers’ use of management control systems consider multiple controls in companies. This paper explores data from a comprehensive survey of the use of management control systems in 120 strategic business units at some of the largest companies in Denmark. The paper identifies how senior management guides and controls their subordinates to meet their companies’ objectives. The presentation and discussion of the results, including citations from executive managers, use Ferreira and Otley’s (2009) conceptual and holistic framework for performance management systems, supplemented by elements of contextual factors and organisational culture. Further, selected researchers’ perceptions of the purpose of using management control systems are related to practitioners’ ideas of the purpose of using such systems. Finally, the paper discusses the usability of the 12 questions in Ferreira and Otley’s framework for exploring empirical survey data. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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