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Chapter 4:
Control System Tightness
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.2
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.3
Behavioral constraints
Physical
Extra protection usually costs more.
Administrative
Restricting decision making to higher organizational
levels provides tighter controls if:
Higher-level personnel can be expected to make
more reliable decisions;
Those who do not have authority cannot violate
the constraints.
Preaction reviews
Become tighter if the reviews are frequent, detailed,
and performed by diligent, knowledgeable persons.
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.4
Action Accountability
The amount of tightness of control generated by action
accountability depends on:
The definition of (un)desirable actions
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.5
Specificity
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.6
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.7
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007
Slide 4.8
Control combinations
Kenneth A. Merchant and Wim A. Van der Stede, Management Control Systems, 2nd Edition Pearson Education Limited 2007