1987International Linear ColliderRequires access

Accounting control and organizational behaviour

David Otley

Open publisher page 48 citations

Abstract

This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

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This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

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OpenAlex reports 48 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

Key concepts: Management accounting, Accounting, Management control system, Control (management), Business, Accounting management, Accounting information system, Simple (philosophy)

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