Accounting for management control

  • Emmanuel C
  • Otley D
  • Merchant K
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Abstract

While the limitations of the contingency approach are recognized, it seems heroic to assume that a single accounting information system will work equally well in all types of companies. We have identified one contingent variable — the incidence of...

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Emmanuel, C., Otley, D., & Merchant, K. (1990). Accounting for management control. In Accounting for Management Control (pp. 357–384). Springer US. https://doi.org/10.1007/978-1-4899-6952-1_13

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