Research on Management Controllers: A Literature Review and Prospects

Bollecker, Marc

Research on Management Controllers: A Literature Review and Prospects - 2007.


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The purpose of this paper is to conduct a literature review of management controllers. It determines current research and its implications for future research through the study of European and American contributions. The paper starts by proposing a distinction between normative works and typological works relating to the management controllers’ missions. The study subsequently describes the individual characteristics and some research perspectives for broader investigations.

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