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The dilemma of implementing controls: the case of managerial accounting

  • Chris Argyris

Abstract

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 correct implementation of the personal-human theory of control necessary inhibits the effective implementation of the technical theory and vice versa.

Keywords

Social Cognitive Theory Managerial Accounting Harvard Business School Line Management Technical Theory 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media Dordrecht 1990

Authors and Affiliations

  • Chris Argyris
    • 1
  1. 1.Schools of Business and EducationHarvard UniversityUSA

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