Abstract
This chapter sets forth the variables examined in the present study. First, the meaning and components of management control are described. Then a set of independent variables which may strongly influence control practice in specific companies are discussed. Besides country factors, which are commonly in use in comparative research, management theory suggests that attention be paid to the environment of the firm (technology and market), the strategy of the firm and other management processes (structure and planning). Each of these variables is subdivided to facilitate a detailed in-depth analysis of the control structure.
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Notes
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© 1980 Jacques Henri Horovitz
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Horovitz, J.H. (1980). Management Control and Associated Variables. In: Top Management Control in Europe. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-16357-1_3
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DOI: https://doi.org/10.1007/978-1-349-16357-1_3
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