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Emerging themes in management control: A review of recent literature

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  • Berry, A.J.
  • Coad, A.F.
  • Harris, E.P.
  • Otley, D.T.
  • Stringer, C.

Abstract

This review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the following emerging themes; Decision making for Strategic Control; Performance Management for Strategic Control; Control Models for Performance Management and Measurement; Management Control and New Forms of Organisation; Control and Risk; Culture and Control; and Practice and Theory.

Suggested Citation

  • Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    • Handle: RePEc:eee:bracre:v:41:y:2009:i:1:p:2-20
    DOI: 10.1016/j.bar.2008.09.001
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