Sanchez, Jose M.; Velez, Maria L.; Ramon, Juan M. - Departamento de Dirección de Empresas, Universidad … - 2007
Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in … interorganizational relationships, we develop a model to explore the interaction of both uses (decision control – decision management … decision management, strengthening the theory that both uses can be complementary and that a MAS can supervise partners without …