Titlebook: Readings in Accounting for Management Control; Clive Emmanuel,David Otley,Kenneth Merchant Book 1992 Springer Science+Business Media Dordr

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Integrate

A conceptual framework for the design of organizational control mechanismshat output in such a manner that each team member is equitably rewarded. If equitable rewards are not forthcoming, members will, in future cooperative ventures, adjust their efforts in such a manner that all will be somewhat worse off (cf. Simon [41], Marschak [26], Alchian and Demsetz [1]).

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Control, organization and accountingto take place against a back-cloth of incomplete and outmoded theories of organization and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organizations is explored, with particular reference to the role of a

incisive

A conceptual framework for the design of organizational control mechanismsctives. When a team of individuals collectively produces a single output, there develops the problem of how to distribute the rewards emanating from that output in such a manner that each team member is equitably rewarded. If equitable rewards are not forthcoming, members will, in future cooperative