Article ID Journal Published Year Pages File Type
1003483 Management Accounting Research 2009 15 Pages PDF
Abstract

Control systems are frequently described as hindering organizational learning. The reality is far more complex. In this framework this article tries to complete Kloot's work (1997) by coming up with a more comprehensive approach. Indeed, it highlights through an analysis grid the impact of controlling systems on the questioning of organizational methods and objectives. In this research on a local community our standpoint consists notably in taking account of the political aspect, more concretely, of the influence of elected representatives whose role is predominant in questioning the validity as well as the rationality of controlling tools.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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