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Controlling strategy / Christopher S. Chapman -- Content and process approaches to studying strategy and management control systems / Robert H. Chenhall -- The promise of management control systems for innovation and strategic change / Tony Davila -- What do we know about management control...
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How do management control practices structure other organizational practices? This paper proposes a theory of practice hierarchies. The key idea is that organizations possess constitutive rules that define their character. They are enacted by the practices at the top of the hierarchy. These...
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