مقاله انگلیسی رایگان در مورد تاثیر جامعه در سیستم های کنترل مدیریت (الزویر)

What explains the design and use of management control systems (MCSs)? This question is fundamental to management control scholars and has generated an impressive body of knowledge (Chenhall, 2003). Empirical researchers have focused largely on how various contingency factors interact with MCSs, while less attention has been paid to the institutional contexts in which these interactions take place. Generally, the question pertaining to how the design and use of MCSs, and their effectiveness, may be influenced by the institutional contexts in which they operate is rarely addressed by contingency scholars. This is surprising considering that the central point of the contingency framework is the importance of context in understanding the design, use, and effectiveness of MCSs. This implies that observed relationships between contingencies and MCSs are presented as universally valid across institutional contexts, a circumstance that ought to spur contingency researchers within the MCS literature to think differently. Moreover, the lack of attention to institutional context may help explain the somewhat inconclusive results that have been reported in this stream of studies.