Planning and control references Flashcards
1
Q
extreme control
A
taylorism, origins: scientific management
2
Q
F.W. Taylor (1911) extreme control
A
worker only carries out tasks, control and intervention is in the hands of the manager
3
Q
Malmi and Brown (2008) cybernetic control
A
a thermostat that measures temp, compares measurement to the desired standard and if necessary takes corrective action
4
Q
Abernethy and Brownell (1999) two roles of MCS
A
Diagnostic
interactive
5
Q
Diagnostic
A
accounting info provides feedback on performance
6
Q
interactive
A
more aligned to strategy: feedback updates strategy rather that performance
7
Q
Ittner et al (2003)
A
key reason for failure in BSC adoption was a lack of motivation and commitment to performance measures imbedded into the BSC
