Management accounting and control systems pdf

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Journal of Management Control. Management accounting practice emerges as a highly situated phenomena — limited by historical conditions that are specific to given times and places; limited by local meanings and values; limited by the local rationalities found in particular organisational settings; and limited by the individual habitudes of organisational participants who are connected to the conduct of management accounting work Baxter and Chua , p. In the past decade, there has been a significant rise in sustainability control systems SCS in organizations. SCS are increasingly constructed, implemented and modified by the same professionals who are involved in the creation and modification of management control systems MCS. Hence, they usually comprise management accountants. Prior research on sustainability and management accounting and control has focused mainly on the performance effects of SCSs Searcy Relatively little attention has hitherto been paid to how these systems came about in organizations; how and why they evolved to have specific content and shape; how they are actually used; and if and how they ultimately get to be integrated with other systems prevailing in an organization—including MCS.

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