Abstract
Management control, as a system, should perform one or several activities regularly or repeatedly. What are the basic elements of one typical internal management control system? In terms of perspectives on control elements of management control systems, there are three-element control systems, four-element control systems and five-element control systems at present. Even the systems are all called three-element control system, or four-element control systems, or five-element control systems, the connotation of their specific control element is different.
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Zhang, X. (2014). Management Control Elements and Management Control System. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_8
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DOI: https://doi.org/10.1007/978-3-642-54715-7_8
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