Mohammad Adam Bakar and Anthony J. Berry
Pertanika Journal of Tropical Agricultural Science, Volume 3, Issue 1, March 1995
Keywords: Management control system, budgeting, controls, control systems change
Published on:
This paper focuses on the issue of rules, markets and culture as bases of control. In particular, it seeks to address the question of ‘how does the management control system (MCS) of an organization change overtime?’ A television company in the UK provided the setting for the study, and empirical data were gathered during 18 months of field research. From the evidence gathered we were able to suggest that the MCS evolved towards increasing reliance on rules and markets and not controls based on organizational culture.
ISSN 1511-3701
e-ISSN 2231-8542