Control related social psychology concepts: their contribution to management control research

被引：0
|
作者：
Ancelin-Bourguignon, Annick [1 ]
Giraud, Francoise [2 ]
机构：
[1] ESSEC Business Sch, 3 Ave Bernard Hirsch CS 50105 Cergy, F-95021 Cergy Pontoise, France
[2] ESCP Europe, 79 Ave Republ, F-75543 Paris 11, France
来源：
COMPTABILITE CONTROLE AUDIT | 2019年 / 25卷 / 03期
关键词：
MANAGEMENT CONTROL; CONTROLLABILITY; CONTROL-RELATED SOCIAL PSYCHOLOGY THEORIES; ATTRIBUTION; LOC; NORM OF INTERNALITY; CONTROLLABILITY PRINCIPLE; BUDGETARY PARTICIPATION; MANAGERIAL PERFORMANCE; CAUSAL ATTRIBUTIONS; SELF; LOCUS; MOTIVATION; EXPLANATIONS; SUPERIORS; JUSTICE;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This article reviews social psychology concepts which can explain managers' perceptions of control in management control processes (objective setting and performance evaluation), and the (scarce) works in management control research that have used them thus far. It shows how these concepts contribute to enriching the conceptual framework of management control and opening up many new avenues for management control research.
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页码：9 / 38
页数：30
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