A survey was conducted of firms that were chosen based on the perception that it would be easiest to observe management and production variables. The study attempted to find what variable mattered most in measuring success within the firm. Results show that short term accounting variables are almost exclusively the measures used in American business to evaluate performance.
profit centers, Abernethy and Hayes, financial control systems, short-term measures, strategic control systems, learning model, survey
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van Breda, Michael, "Accounting Paradigms and Short-Term Decisions: A Preliminary Study" (1983). Working Papers. 50.