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• W2486970912 abstract "This study examines the relations among management control systems (MCS), environmental uncertainty (EU), and organizational slack (OS). Given a firm's EU, managing OS requires the support of an appropriately designed MCS. Thus, for different levels of OS and EU, we examine two forms of MCS: budgetary control and performance measurement system encompassing both financial and nonfinancial measures. EU and OS were determined using archival data, and MCS data was obtained via a survey questionnaire to chief executive officers (CEOs). As hypothesized, the results show that, given firms’ EU, the two forms of control play distinct but different roles in managing OS." @default.
• W2486970912 created "2016-08-23" @default.
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• W2486970912 date "2012-07-31" @default.
• W2486970912 modified "2023-09-25" @default.
• W2486970912 title "Management Control Systems, Environmental Uncertainty, and Organizational Slack: Empirical Evidence" @default.
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• W2486970912 doi "https://doi.org/10.1108/s1474-7871(2012)0000021010" @default.
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