Determinants of control system designs in divisionalized firms
Margaret A. Abernethy; Jan Bouwens; Laurence van Lent · 2014 · Minerva Access (University of Melbourne)
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
We investigate two determinants of two choices in the control system of divisionalized firms, namely decentralization and use of performance measures. The two determinants are those identified in the literature as important to control…
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Metadata source: OpenAlex · DOI 10.2308/accr.2004.79.3.545