Management accounting and control in services: structural and behavioural perspectives
International Journal of Service Industry Management
ISSN: 0956-4233
Article publication date: 1 May 1996
Abstract
Notes the increasing interest in management accounting research in service organizations, even though it can still be said to be in an embryonic phase. Reviews the accounting and control implications of specific characteristics perceived to distinguish service organizations which have been observed in previous research in management accounting and service management. States that a review of previous research reveals an undue over‐emphasis on structural accounting implications at the expense of the behavioural side of accounting and control. Includes a case study in a public sector dental practice, with particular reference to the coexistence of formal and informal controls and formalization of control processes. Develops a framework consisting of a number of related research propositions and outlines future directions for research.
Keywords
Citation
Modell, S. (1996), "Management accounting and control in services: structural and behavioural perspectives", International Journal of Service Industry Management, Vol. 7 No. 2, pp. 57-80. https://doi.org/10.1108/09564239610113479
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited