Conceptualising management control systems

Illustrative evidence from literature on the Australian business sector

Kulcsszavak: menedzsmentkontroll-rendszerek, üzleti szektor, Ausztrália

Absztrakt

Ez a tanulmány kísérletet tesz a menedzsmentkontroll-rendszerek konceptualizálására. A menedzsmentkontrollrendszerekre tágabb koncepcióként tekint, amely különböző összetevőket tartalmaz és különböző célokra használható. Egy szervezetben az ellenőrzést különböző szinteken alkalmazzák, és közvetlenül kapcsolódik az érintett szervezet alkalmazottaihoz. A menedzsmentkontroll-rendszerek alapjainak megértése érdekében jelen tanulmány a vezérlési mechanizmusok tipográfiáját vizsgálja. A menedzsmentkontroll-rendszerek technikai tevékenységnek tekinthetők, amelyeket különböző országokban különböző módon alkalmaznak. Az ausztrál üzleti szektorban ezeket az ellenőrzési eszközöket széles körben alkalmazzák. Ez a tanulmány áttekinti a menedzsmentkontroll-rendszerek bevezetésének tapasztalatait az ausztrál üzleti szektorban. Habár jelen tanulmány az ausztrál üzleti szektoron alapul, ennek vonatkozásai más országokra is érvényesek, és várhatóan jelzi a menedzsmentkontroll-gyakorlatok lehetséges hasznosságát.

Letöltések

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Szerző életrajzok

Anup Chowdhury, East West University

Egyetemi tanár

Nikhil Chandra Shil, East West University

Egyetemi docens

Hivatkozások

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Megjelent
2020-11-05
Hogyan kell idézni
Chowdhury, A., & Chandra Shil, N. (2020). Conceptualising management control systems: Illustrative evidence from literature on the Australian business sector. Vezetéstudomány / Budapest Management Review, 51(11), 51-63. https://doi.org/10.14267/VEZTUD.2020.11.05
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