|Title:||Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain|
|Authors:||THOMAS AHRENS, CHRISTOPHER S. CHAPMAN|
|Keywords:||Enabling control; Field study; Flexibility and efficiency; Management controlsystems|
|Description:||In this paper we seek to demonstrate that the design principles presented by Adler and Borys 1996 are directly relevant to the study of management control systems. We do this by showing that they provide a concise and powerful way of drawing together the complex and overlapping approaches to management control that we observed in an exploratory field study.|
|Appears in Collections:||Accounting and Finance|
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