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Keywords: Selective coupling
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Journal Articles
The role of management control systems in situations of institutional complexity
Available to Purchase
Qualitative Research in Accounting & Management (2015) 12 (4): 395–424.
Published: 12 October 2015
..., a stakeholder logic and a shareholder logic. Findings – This paper shows how different actors of an organisation confronted with institutional complexity used selective coupling of different MCS components and compartmentalizing MCS components to deal with clashing institutional logics. Thereby...
