Managerial accounting contains a technical theory of control. Whenever this technical theory of control is correctly implemented to deal with issues that are embarrassing or threatening, the players activate their personal-human theory of control in order to remain 'in control'. The …
CITATION STYLE
Argyris, C. (1990). The dilemma of implementing controls: the case of managerial accounting. In Readings in Accounting for Management Control (pp. 669–680). Springer US. https://doi.org/10.1007/978-1-4899-7138-8_30
Mendeley helps you to discover research relevant for your work.