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.
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Argyris, C. (1990). The dilemma of implementing controls: the case of managerial accounting. In: Emmanuel, C., Otley, D., Merchant, K. (eds) Readings in Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7138-8_30
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DOI: https://doi.org/10.1007/978-1-4899-7138-8_30
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