Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks

By Thomas W. Guenther. 2013

90 citations recorded by the source corpus.

Subfields: Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8fa576062fe917a152a9acb5f4d158b507425702

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Management Information Systems

1. Ellen Haustein
2. Peter M. Schuster
3. Robert. Luther
4. M. Hiebl

In Strategy and Management

1. Ellen Haustein
2. Peter M. Schuster
3. Robert. Luther
4. M. Hiebl

Citations in the corpus

• Management control systems in innovation companies: a literature based framework (2014, background): “Besides these Anglo-American frameworks which enjoy widespread use in MCS research, there are also MCSs frameworks with significance in other geographical and cultural contexts, e.g. the conceptualisation of ‘controlling’ in German-speaking countries (e.g. Guenther 2013).”
• Upper echelons theory in management accounting and control research (2014, background): “…and coordination devices, budgeting detail and thoroughness, and complexity of incentive compensation schemes” as ingredients of “administrative complexity”, all of which can be classified as management accounting or control practices (Chenhall 2003; Luft and Shields 2003; Guenther 2013).”