The Management Control Function: A Proposed Typology (notice n° 410643)
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| fixed length control field | 01460cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102823.0 |
| 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 | Lambert, Caroline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Management Control Function: A Proposed Typology |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 16 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this paper is to understand the position and role of the management control function in the organization in order to propose a typology of management control functions. This typology is drawn from 12 case studies and 73 interviews. Four ideal-types are highlighted: The discrete, safeguard, partner, and omnipotent management control functions. This paper shows that the management control function can fulfill diverse roles: providing discrete supervision, providing internal and external legitimization for decisions and training of managers, aiding local decision making, and centralizing power. The results show that the experience of controllers is usually very different from the business partner model which remains a myth and a pseudo-panacea whose negative side effects we often omit. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business partner |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | typology |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management controller |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sponem, Samuel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 15 | 2 | 2009-12-01 | p. 113-144 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2009-2-page-113?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2009-2-page-113?lang=en&redirect-ssocas=7080</a> |
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