formalization

Description It is becoming increasingly recognized that management accounting and management control procedures and sys- tems vary signi®cantly between organizations, sectors and societies. Four characteristics of control systems, in parti- cular, di€er considerably between institutional...

Description This paper reports on a developmental approach to performance-measurement systems (PMS). In particular, we look at characteristics of a development process that result in the PMS being perceived by employees as enabling of their work, rather than as primarily a control device for use...