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https://dx.doi.org/10.5117/mab...
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Hoe werken combinaties van management control-elementen? Tweeledigheid en dynamiek

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 30 Jun 2020 Netherlands Publisher:Amsterdam University PressJournal:Maandblad Voor Accountancy en Bedrijfseconomie, volume 94, pages 199-204 (issn: 0924-6304, eissn: 2543-1684, Copyright policy )
Authors: Berend van der Kolk; Paula van Veen-Dirks; Henk ter Bogt;

doi: 10.5117/mab.94.52237

handle: 1871.1/1c43aae1-0eb3-4019-9c31-2e928f249cb8 , 11370/f2defdfc-858f-431d-a00d-2068578ea7d9

Hoe werken combinaties van management control-elementen? Tweeledigheid en dynamiek

Abstract

Het geheel is soms meer en soms minder dan de som der delen. Om de effecten van management control (MC)-elementen zoals organisatiewaarden, prestatiemetingssystemen en budgetten te begrijpen, dienen ze in samenhang bestudeerd te worden. In dit artikel bespreken de auteurs hoe verschillende MC-elementen elkaars effectiviteit kunnen beïnvloeden. Ook wordt stilgestaan bij de vraag wat het betekent dat relaties tussen MC-elementen tweeledig en dynamisch kunnen zijn. Verder wordt ingegaan op de spanning die tussen MC-elementen kan ontstaan als ze gezamenlijk worden gebruikt. Daarnaast wordt aan de hand van een casestudie getoond hoe managers met dergelijke spanningen tussen MC-elementen kunnen omgaan.

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Netherlands
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Keywords

Business mathematics. Commercial arithmetic. Including tables, etc., Package, Spanning, Tension, HF5001-6182, Complementariteit, Complementariteit Management control Package Spanning Tension, Business, Management control, HF5691-5716

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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