Installing a successful management control system in a small business requires planning and the involvement of the managers and affected employees. When managers have the financial, production, sales ...

Sandino, Tatiana. "Introducing the First Management Control Systems: Evidence from the Retail Sector." Accounting Review 82, no. 1 (January 2007): 265–293. (Awarded the Outstanding Doctoral ...

Supply chain management can be regarded as being composed of different stages that represent physical locations, processing activities and/or bill of materials, or BOM. These stages can further be ...

This is a preview. Log in through your library . Abstract This paper examines the management control-system design of mid-19th century U. S. slave plantations using a contingency theory framework.

Focusing on a sample of U.S. retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are ...