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

Author

John Joseph Williams, Singapore Management UniversityFollow
C. R. Hinings

Publication Type

Journal Article

Publication Date

1988

Abstract

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 perceived managerial benefits to ZBB implementation. Several prescriptive implications are offered for the design of systems change.

Discipline

Accounting | Management Information Systems

Research Areas

Accounting Information System

Publication

Accounting, Organizations and Society

Volume

13

Issue

2

First Page

191

Last Page

198

ISSN

0361-3682

Identifier

10.1016/0361-3682(88)90043-8

Publisher

Elsevier

Citation

Williams, John Joseph and Hinings, C. R.. A Note on Matching Control System Implications with Organizational Characteristics: ZBB and MBO Revisited. (1988). Accounting, Organizations and Society. 13, (2), 191-198.
Available at: https://ink.library.smu.edu.sg/soa_research/697