000 01105cam a2200193 4500500
005 20250121032836.0
041 _afre
042 _adc
100 1 0 _aBollecker, Marc
_eauthor
245 0 0 _aResearch on Management Controllers: A Literature Review and Prospects
260 _c2007.
500 _a47
520 _aThe 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.
690 _amissions
690 _acompetences
690 _amanagement controller
786 0 _nAccounting Auditing Control | Volume 13 | 1 | 2007-04-01 | p. 87-106 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-2007-1-page-87?lang=en&redirect-ssocas=7080
999 _c454316
_d454316