A Note on Matching Control System Implications with Organizational Characteristics: ZBB and MBO Revisited
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.
Accounting | Management Information Systems
Accounting Information System
Accounting, Organizations and Society
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. Research Collection School Of Accountancy.
Available at: http://ink.library.smu.edu.sg/soa_research/697