Determinants of Financial Control Systems for Multiple Retailers — Some Case Study Evidence

Abstract

This paper considers the financial control systems (FCS) used by four multiple outlet retailers. The FCS of the four organisations are compared and considered in the light of task complexity, environmental pressure and management aspirations for profit growth. The data were collected by means of case studies and although the sample is small the case studies illustrate differences from which a relatively simple framework for FCS analysis is developed.

Citation

Piper, J.A. (1980), "Determinants of Financial Control Systems for Multiple Retailers — Some Case Study Evidence", Managerial Finance, Vol. 6 No. 1, pp. 52-62. https://doi.org/10.1108/eb013460