The purpose of this paper is to review analytical conceptualizations of management control
systems (MCS) that have been developed in the academic literature. By means of a …

COMMUNICATIONS OF THE ACM November 1996/Vol. 39, No. 11 87 prospects among
existing customers; they can be analyzed to unearth costly corporate habits; they can be …

It is increasingly apparent that the financial value of a firm depends on off-balance-sheet
intangible assets. In this article, the authors focus on the most critical aspect of a firm: its …

Measuring and evaluating the operating efficiency of bank branches requires analytic
techniques that provide insights beyond those available from accounting ratio analysis. Data …

As often reported inBusiness WeekandFortune, most large companies today concede that
their cost systems are desperately obsolete. In this eagerly awaited book, John Shank and …

The second edition of this bestselling book,'Return on Investment in Training and
Performance Improvement Programs,'guides you through a proven, results-based approach …

A new technique for identifying inefficient hospitals, Data Envelopment Analysis (DEA), is
field tested by application to a group of teaching hospitals. DEA is found to provide …

This paper examines the relationship between accounting, budgeting and control in its
actual organization context from a theoretical as well as an empirical perspective. It argues …

Dalam Buku ini, disajikan pula berbagai bukti empiris yang berkaitan dengan teori-teori
tersebut. Buku ini diperuntukkan untuk para dosen dan mahasiswa yang mempelajari Mata …

This paper reviews and compares the concepts of theory of constraints (TOC) and activity‐
based costing (ABC). The primary objective of this study is to investigate the integration of …