• DocumentCode
    2434766
  • Title

    An empirical research on management control systems model

  • Author

    Chang, Wang ; Jianxiong, Tang

  • Author_Institution
    Sch. of Bus., Central South Univ., Changsha, China
  • fYear
    2011
  • fDate
    8-11 Jan. 2011
  • Firstpage
    1345
  • Lastpage
    1347
  • Abstract
    This paper attempts to classify the management control systems (MCS) model. By using a native instrument whose reliability and validity are tested empirically, the findings indicate that MCS include objective controls, action controls, outcome controls and cultural controls. This study provides a new theoretical basis for MCS to make adjustment to the new environment.
  • Keywords
    commerce; organisational aspects; reliability; management control systems; native instrument; reliability; validity; Control systems; Cultural differences; Loading; Monitoring; Organizations; Personnel; management control systems; parent-subsidiary corporations; scale;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Management Science and Industrial Engineering (MSIE), 2011 International Conference on
  • Conference_Location
    Harbin
  • Print_ISBN
    978-1-4244-8383-9
  • Type

    conf

  • DOI
    10.1109/MSIE.2011.5707674
  • Filename
    5707674
    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=49&DC=2434766