Examining Management and Cost Accounting Systems and Processes: International Comparative Studies

这项研究考察了定义管理控制系统和过程的特征的因素，重点是在全球经济中经营其业务的大公司的管理和成本会计控制。不同地点的组织单位在控制制度和流程上既有相同之处，也有不同之处。因素分为两大类：趋同因素和发散因素。该分类为组织设计者提供了详细说明此类控制系统和流程的线索。

This study examines factors that define characteristics of management control systems and processes focusing on management and cost accounting controls of large companies running their business in a global economy. Organization units at different locations have similarities and differences on their control systems and processes. Factors are divided into two broad groups: converging factors and diverging factors. The classification provides organization designers cues for elaborating such control systems and processes.