| 000 | 01572cam a2200229 4500500 | ||
|---|---|---|---|
| 005 | 20250121033324.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aJoannidès, Vassili _eauthor |
| 700 | 1 | 0 |
_a Jaumier, Stéphane _eauthor |
| 700 | 1 | 0 |
_a Le Loarne-Lemaire, Séverine _eauthor |
| 245 | 0 | 0 | _aThe Making of control: An Ethnomethodology of Choosing Management Accounting Systems |
| 260 | _c2013. | ||
| 500 | _a32 | ||
| 520 | _aThis paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. | ||
| 690 | _amanagement accounting | ||
| 690 | _amanagement control systems | ||
| 690 | _aSalvation Army | ||
| 690 | _aethnomethodology | ||
| 786 | 0 | _nAccounting Auditing Control | Volume 19 | 3 | 2013-12-01 | p. 87-116 | 1262-2788 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accounting-auditing-control-2013-3-page-87?lang=en&redirect-ssocas=7080 |
| 999 |
_c454947 _d454947 |
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