Adding new elements to an MCS package: The necessity and difficulty of synchronization (notice n° 410941)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01466cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119103246.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tahar, Caroline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Adding new elements to an MCS package: The necessity and difficulty of synchronization |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 63 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Many articles explore the concept of management control system (MCS) as a package, but there has been very little explicit theoretical and empirical research on the addition of new elements to a package of controls.This article analyzes the interactions between an existing MCS package and new techniques added.Using an action research approach, I study an organization putting a new strategy into practice via techniques inspired by Throughput Accounting.This research shows that synchronization between techniques, strategy and actors is necessary for successful integration resulting in a consistent system. Moreover, it highlights that this synchronization requires deconstruction of myths and empowerment of actors, by giving meaning to metrics and methods. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Financial difficulties |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | manipulation discretionary accruals |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | real activity |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 26 | 3 | 2020-09-14 | p. 7-34 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2020-3-page-7?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2020-3-page-7?lang=en&redirect-ssocas=7080</a> |
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