دانلود مقاله لاتین با عنوان سیستم های کنترل مدیریت به عنوان مجموعه ای از چالش ها، فرصتها و جهت های تحقیقاتی

  Abstract There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In this editorial we discuss a range of ways researchers have defined MCS and the problems this has created. We provide a new typology for MCS structured around five groups: planning, cybernetic, reward and compensation, administrative and cultural controls. The ...