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- W2028913608 abstract "Organisation control is a subject of fundamental importance to the designer of accounting control systems. Yet discussions of accounting control tend to take place against a back-cloth of incomplete and outmoded theories of organisation and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organisations is explored, with particular reference to the role of accounting information systems. The analysis uncovers a number of issues that require resolution before the model can be applied to accounting information system design. Some directions for research on accounting controls are discussed." @default.
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- W2028913608 title "Control, organisation and accounting" @default.
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- W2028913608 doi "https://doi.org/10.1016/0361-3682(80)90012-4" @default.
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