Conceptualising management control systems
Illustrative evidence from literature on the Australian business sector
DOI:
https://doi.org/10.14267/VEZTUD.2020.11.05Kulcsszavak:
menedzsmentkontroll-rendszerek, üzleti szektor, AusztráliaAbsztrakt
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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