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Keywords: Technical controls
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Journal Articles
From management controls to the management of controls
Available to Purchase
Accounting, Auditing & Accountability Journal (2012) 25 (5): 776–805.
Published: 15 June 2012
...Sophie Tessier; David Otley Purpose The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories. Design/methodology/approach Case study data were...
