THE DILEMMA OF IMPLEMENTING CONTROLS - THE CASE OF MANAGERIAL ACCOUNTING

被引：37

作者：

ARGYRIS, C ^{[1
]}

机构：

[1] HARVARD UNIV,SCH EDUC,CAMBRIDGE,MA 02138

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1990年 / 15卷 / 06期

关键词：

D O I：

10.1016/0361-3682(90)90031-O

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Managerial accounting contains a technical theory of control. Whenever this technical theory of control is correctly implemented to deal with issues that are embarrassing or threatening, the players activate their personal-human theory of control in order to remain "in control". The correct implementation of the personal-human theory of control necessary inhibits the effective implementation of the technical theory and vice versa. © 1990.

引用

页码：503 / 511

页数：9