Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services

Detta är en avhandling från CTF - Service Research Center, University of Karlstad S-651 88 Karlstad

Författare: Sven Modell; Lunds Universitet.; Lund University.; [1998]

Nyckelord: SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; responsibility accounting organizational technology services management control contingency theory agency theory Management of enterprises Företagsledning management;

Sammanfattning: This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is primarily based on contingency theory, while some complementary perspectives are derived from agency theory. Two case studies are used to generate a theory of responsibility accounting in highly interactive services. The study combines deductive and inductive theorizing and makes a number of important contributions to service as well as management control research.

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