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Management control systems a model for strongRstrongD units.pdf

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University of Wollongong Research Online F culty of Commerce - P pers (Archive) F culty of Business 2009 Management control systems: a model for RD units Parulian Silaen University of Wollongo ng, p ruli n@. u Robert B. Williams University of Wollongo ng, bobwil@. u Public tion Details Sil en, P. Willi ms, R . B. (2009). M n gement control systems: a model for RD units. Accounting Rese rch Journal, 22 (3), 262-274. Rese rch Online is the open ccess institutional repository for the University of Wollongong. For further inform tion cont ct the UOW Libr ry: rese rch-pubs@. u Management control systems: a model for RD units Abstract Purpose - The purpose of this p per is to develop a proposal for a new conceptual fr mework for m n gement control systems (MCS) in RD units. Design/methodology/ ppro ch - The p per is a descriptive study th t reviews the control liter ture nd proposes n MCS fr mework in the light of four key elements: desired ends, ctors, control implement tion, nd control tools. Findings - The study found two sub-elements of desired ends (directional nd y rdstick) to be complement ry in a low level of uncertainty, while directional should be emphasized more in a high level of uncertainty. Five sub-elements of ctors re used differently along the levels of uncertainty. The timing nd use of formal nd informal control types re found to be different reg rding the level of uncertainty. Finally, the dimension nd the value of control tools re used differently in those two distinctive situ tions. Rese rch limit tions/implic tions - The p per is limited to a descriptive study th t m