Minnaar, Reinald A.; Vosselman, Ed G.J. - In: Journal of Accounting & Organizational Change 9 (2013) 1, pp. 74-98
Purpose – This paper aims to explore management control structure change related to the development of a shared service centre (SSC). Design/methodology/approach – The paper explores a transaction costs economics perspective (TCE‐perspective) on management control structure change related...