Publication Date
1-1-1985
Abstract
Interviews with 68 managers from 20 Fortune 500 firms were used to discern control variables that managers use to control production and evaluate management performance. It was concluded that financial accounting variables tend to be the most used and as a corollary, the control variables do not serve very well in evaluating progress toward long- term goals. Discussion suggests that accounting variables are most appealing because of their appearance of validity and legitimacy.
Document Type
Article
Keywords
financial accounting system, goals, management
Disciplines
Business
Part of
article
Extent
39 pages
Format
Rights
The files in this collection are protected by copyright law. No commercial reproduction or distribution of these files is permitted without the written permission of Southern Methodist University, Cox Business School. These files may be freely used for educational purposes, provided they are not altered in any way, and Southern Methodist University is cited. For more information, contact ncds@smu.edu.
Language
English
