A Note on Matching Control System Implications with Organizational Characteristics: ZBB and MBO Revisited

• Main Authors: Williams, John Joseph, Hinings, C. R.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 1988
• Subjects: Accounting; Management Information Systems
• Online Access: https://ink.library.smu.edu.sg/soa_research/697; http://dx.doi.org/10.1016/0361-3682(88)90043-8
• Institution: Singapore Management University

The implementation of new control systems governed by a rational-technical logic often produces contrary responses due to the underlying value and belief structures lodged within prevailing control systems, task and hierarchy. This note empirically examines this discordance within the context of per...