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2014
Management controls can have different objectives. According to Tessier & Otley (2012a), management controls can be grouped into systems of strategic performance, operational performance, strategic boundaries, and operational boundaries. Each of these groups of control systems are composed of different types of controls such as social (values, culture,
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Management controls can have different objectives. According to Tessier & Otley (2012a), management controls can be grouped into systems of strategic performance, operational performance, strategic boundaries, and operational boundaries. Each of these groups of control systems are composed of different types of controls such as social (values, culture,
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Management Control Elements and Management Control System
2014Management control, as a system, should perform one or several activities regularly or repeatedly. What are the basic elements of one typical internal management control system? In terms of perspectives on control elements of management control systems, there are three-element control systems, four-element control systems and five-element control ...
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Management Control Environment and Management Control System
2014The internal management system elements define the general framework of management control element system. This framework indicates that management control system is an open system. As the first element of management control system, control environment has an important influence on the management control mode and plays a significant role in the ...
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Management Control Procedures and Management Control System
2014The investigation of management control system from the perspective of management control elements can meet the general needs of describing the MCS. Management control is the process by which managers influence other members of the organization to implement organization’s strategies. Researching management control system from the perspective of control
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From management controls to the management of controls
Accounting, Auditing & Accountability Journal, 2012PurposeThe purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories.Design/methodology/approachCase study data were obtained through semi‐structured interviews, observation and document analysis in three ...
Tessier, Sophie, Otley, David
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Planning management control systems
Journal of Business Finance & Accounting, 1978The Simon research team [1] found that there are three types of information needed for controlling any company, each serving a different purpose, depending on the answer to these questions: 1. Score-card questions: ‘Am I doing well or badly?’ 2. Attention-directing questions: ‘What problems should I look into?’ 3. Problem-
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Cervical cancer prevention and control in women living with human immunodeficiency virus
Ca-A Cancer Journal for Clinicians, 2021Philip E Castle, Vikrant V Sahasrabuddhe
exaly
1981
Of all the professional anxieties that assail the teacher, those associated with class control often loom the largest. Children, singly or in groups, can present problems that even the most experienced teacher may find hard to handle, and there is no denying the misgivings that working with children, control of whom is slipping away from one, can bring.
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Of all the professional anxieties that assail the teacher, those associated with class control often loom the largest. Children, singly or in groups, can present problems that even the most experienced teacher may find hard to handle, and there is no denying the misgivings that working with children, control of whom is slipping away from one, can bring.
openaire +1 more source