Management Control Systems and Interdependencies: An Empirical Study.
Abstract
Two themes in behavioral accounting research suggest that management accounting system characteristics are related to characteristics of the larger organization and that the management accounting system is one element in a control system package. The research reported here investigates the relationship between departmental interdependencies and the design and use of three management control systems--the operating budget, periodic statistical reports, and standard operating policies and procedures. The findings support the idea that interdependency between departments influences the emphasis placed on specific management control systems. Standard operating procedures are an important control device when interdependence is moderate. When interdependence between departments is high, the role of all three control systems diminish. The findings support the themes that accounting based systems are one device in the organizational control package and that control systems are employed differently according to organizational characteristics. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 1985
- Accession Number
- ADA152280
Entities
People
- N. B. Macintosh
- R. L. Daft
Organizations
- Texas A&M University