Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls

Posted: 20 Feb 1997

See all articles by Margaret A. Abernethy

Margaret A. Abernethy

University of Melbourne, Department of Accounting

Peter Brownell

University of Melbourne - Department of Economics

Date Written: Undated

Abstract

This paper reports the result of an empirical study examining the role of accounting and non-accounting controls in a research and development setting. The paper draws on Perrow's (1970) model of technology and structure to explore the influence of task characteristics on the effectiveness of accounting, behavior and personnel forms of control. The main contribution of the study is the finding that non- accounting controls, especially personnel forms of control, contribute to organization effectiveness, particularly where task characteristics are not well suited to the use of accounting-based controls.

JEL Classification: M40, M46, L23

Suggested Citation

Abernethy, Margaret A. and Brownell (deceased), Peter, Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls (Undated). Available at SSRN: https://ssrn.com/abstract=2889

Margaret A. Abernethy (Contact Author)

University of Melbourne, Department of Accounting ( email )

Victoria
Melbourne, Victoria 3010 3010
Australia
+61 3 8344 7655 (Phone)
+61 3 9349 2397 (Fax)

Peter Brownell (deceased)

University of Melbourne - Department of Economics

N/A

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