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From management controls to the management of controls

Accounting, Auditing & Accountability Journal, 2012
PurposeThe 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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Control by management

Veterinary Parasitology, 1997
It is currently possible to reduce significantly the number of anthelmintic treatments required by grazing ruminants by employing some relatively simple management procedures, enlightened by knowledge of the epidemiology of the parasites in the climatic region and production system in question. Some examples of these procedures, such as the Michel dose
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