基于组织背景的管理控制系统设计:一个理论框架被引量：13

Management Control Systems Design within Its Organizational Context:A Theoretical Framework

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摘要管理控制系统作为确保资源有效利用以实现组织目标的一种组织系统,随着现代企业组织背景不确定性和复杂性程度的提高,其重要性日益凸现。本文以管理控制的权变理论为研究切入点,首先总结和分析了组织背景关键变量(外部环境、技术、结构、规模、战略和文化)对管理控制系统设计的影响作用,在此基础上,根据组织背景与管理控制系统之间的关系,提出以组织背景、管理控制系统模式和管理控制系统结果为维度,构建管理控制系统设计的理论框架。这一理论框架对于我国现代企业内部管理控制系统的建立具有重要的启示意义。 Mmanagement control systems(MCS) are systems designed to accomplish an organization's objects by ensuring effective use of resources. The more uncertain and complex the contemporary firm's settings, the more important MCS is. The paper is based on contingency theory about MCS. As the first part of the paper, we summarize and analyse the effects of the key contextual variables (external environment, technology, organizational structure, scale, strategy and national culture) on MCS. Following with the relationship between contextual variables and MCS, the paper puts forward a theoretical framework for MCS design which can be dichotomised into contextual variables, MCS model and MCS outcomes.

作者池国华

机构地区东北财经大学财务与会计研究中心

出处《预测》 CSSCI 2004年第3期7-11,49,共6页 Forecasting

关键词组织背景管理控制系统系统设计理论框架 organizational context management control systems systems design tqheoretical framework

分类号 C935 [经济管理—管理学]

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