Abstract
Following exhortations in the mid-1990s to investigate the use of management controls within inter-organisational relationships (Hopwood, 1996; Tomkins, 2001), there has been a range of theoretical and empirical research treatments employed in response (Anderson and Dekker, 2005. As a result, this area of research has attracted theories sourced from a number of academic disciplines ranging from accounting to sociology, social psychology and related social sciences (Langfield- Smith, 2008). Given recent literature reviews illustrating considerable progress in understanding drivers of management control design (for example, Vosselman and v. d. Meer-Kooistra, 2008), a detailed bibliography is not included here.
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© 2012 Jim Rooney
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Rooney, J. (2012). Recent Progress in Management Control Depiction. In: Gregoriou, G.N., Finch, N. (eds) Best Practices in Management Accounting. Palgrave Macmillan, London. https://doi.org/10.1057/9780230361553_5
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DOI: https://doi.org/10.1057/9780230361553_5
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