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Recent Progress in Management Control Depiction

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Best Practices in Management Accounting

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Abstract

Following exhortations in the mid-1990s to investigate the use of management controls within inter-organisational relationships (Hopwood, 1996; Tomkins, 2001), there has been a range of theoretical and empirical research treatments employed in response (Anderson and Dekker, 2005. As a result, this area of research has attracted theories sourced from a number of academic disciplines ranging from accounting to sociology, social psychology and related social sciences (Langfield- Smith, 2008). Given recent literature reviews illustrating considerable progress in understanding drivers of management control design (for example, Vosselman and v. d. Meer-Kooistra, 2008), a detailed bibliography is not included here.

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Authors
  1. Jim Rooney
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Editor information

Editors and Affiliations

  1. State University of New York, Plattsburgh, USA

    Greg N. Gregoriou (Professor of Finance, EDHEC Business School Research Associate) (Professor of Finance, EDHEC Business School Research Associate)

  2. Nice, France

    Greg N. Gregoriou (Professor of Finance, EDHEC Business School Research Associate) (Professor of Finance, EDHEC Business School Research Associate)

  3. The University of Sydney Business School, Australia

    Nigel Finch (Senior Lecturer) (Senior Lecturer)

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© 2012 Jim Rooney

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Rooney, J. (2012). Recent Progress in Management Control Depiction. In: Gregoriou, G.N., Finch, N. (eds) Best Practices in Management Accounting. Palgrave Macmillan, London. https://doi.org/10.1057/9780230361553_5

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