Abstract
The scale describes the extent to which accounting is used as a form of control. Respondents were asked to indicate the extent to which each of three items represented the use of accounting control in their unit.
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References
Abernethy, M. A./ Brownell, P.(1997): Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior, and Personnel Controls, in: Accounting, Organizations and Society, Vol. 22, pp. 233–248.
Hopwood, A. G. (1972): An Empirical Study of the Role of Accounting Data in Performance Evaluation, in: Journal of Accounting Research, Vol. 10, pp. 156–182.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Accounting Control (in R&D Organizations). In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_2
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_2
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