Accession Number : ADA152280


Title :   Management Control Systems and Interdependencies: An Empirical Study.


Descriptive Note : Technical rept.,


Corporate Author : TEXAS A AND M UNIV COLLEGE STATION COLL OF BUSINESS ADMINISTRATION


Personal Author(s) : Macintosh,N B ; Daft,R L


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a152280.pdf


Report Date : Mar 1985


Pagination or Media Count : 33


Abstract : Two themes in behavioral accounting research suggest that management accounting system characteristics are related to characteristics of the larger organization and that the management accounting system is one element in a control system package. The research reported here investigates the relationship between departmental interdependencies and the design and use of three management control systems--the operating budget, periodic statistical reports, and standard operating policies and procedures. The findings support the idea that interdependency between departments influences the emphasis placed on specific management control systems. Standard operating procedures are an important control device when interdependence is moderate. When interdependence between departments is high, the role of all three control systems diminish. The findings support the themes that accounting based systems are one device in the organizational control package and that control systems are employed differently according to organizational characteristics. (Author)


Descriptors :   *MANAGEMENT PLANNING AND CONTROL , *ACCOUNTABILITY , ORGANIZATIONS , REPORTS , OPERATIONS RESEARCH , BEHAVIOR , SYSTEMS MANAGEMENT


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE