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Published in:
2024 | OriginalPaper | Chapter
3. Control—Management by Design
Author : Tony Boczko
Published in: Information Systems in Accounting and Finance
Publisher: Springer Nature Switzerland
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Abstract
The aim of this chapter is to explain the key features of control theory and explore how and why control (and control theory) has become fundamental to ensuring the efficient and effective use of corporate resources, facilitating cooperation in the achievement of corporate objectives/goals, minimising the impact of unpredictable disturbances on corporate activities, and ensuring the reliability and relevance of information – in particular accounting information.