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Journal Articles
Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections
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Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2019) 43 (1): 124–144.
Published: 16 November 2019
...Josep Bisbe; Anne-Marie Kruis; Paola Madini Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions...
