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Understanding the Role of Information Technology for Organizational Control Design: Risk Control as New Control Mechanism
[chapter]
2011
IFIP Advances in Information and Communication Technology
Organizational control is one of the fundamental functions of management. Although controls come along with performance constraints, organizations rely on control mechanisms to direct attention, motivate, and encourage organizational members to act according to organizational goals and objectives. Managers build their decision on control design on the degree of knowledge about the value creation process and the predictability of the outcome. In this paper, we enhance a popular theoretical
doi:10.1007/978-3-642-24148-2_9
fatcat:r3quoqwzejbfhkyxaiew75hysy