An approach to management control by application of the principle of management by exception. - Page 116 |
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109 many sources. Individual and group motivation, as well as improved morale would result from strengthened two-way communication, commonly understood terminology, and the feeling of participation in management. Further, participation in identifying objectives by operating level personnel solicits complementary individual and group objectives from other members of Minformal" groups. The organisation would have built an indirect enforcement provision that premium effort at all levels would be applied to problem solution and thus, tend to eliminate vacillation by all parties concerned. I j The process of identifying variables related to Ji problems and the act of transposing judgment criteria into magnitudes necessitates that all participants have to think |through a procedure and possible problem related thereto, jlh. organization that can energize humane into creative j ;thought processes will have few management control :problems. Conclusions. Conventional accounting systems have been found to be ineffective for management control pur- j \i \poses because of (1) inherent weaknesses; (2) misunder- j standing media for two-way communication; (3) historical i nature of data; Of) imbalance due to functional stratifiea-j tion within the system; (5) adherence to ideal patterns of j operations, (6) failure to capitalize on the human elements!
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Title | An approach to management control by application of the principle of management by exception. - Page 116 |
Repository email | cisadmin@lib.usc.edu |
Full text | 109 many sources. Individual and group motivation, as well as improved morale would result from strengthened two-way communication, commonly understood terminology, and the feeling of participation in management. Further, participation in identifying objectives by operating level personnel solicits complementary individual and group objectives from other members of Minformal" groups. The organisation would have built an indirect enforcement provision that premium effort at all levels would be applied to problem solution and thus, tend to eliminate vacillation by all parties concerned. I j The process of identifying variables related to Ji problems and the act of transposing judgment criteria into magnitudes necessitates that all participants have to think |through a procedure and possible problem related thereto, jlh. organization that can energize humane into creative j ;thought processes will have few management control :problems. Conclusions. Conventional accounting systems have been found to be ineffective for management control pur- j \i \poses because of (1) inherent weaknesses; (2) misunder- j standing media for two-way communication; (3) historical i nature of data; Of) imbalance due to functional stratifiea-j tion within the system; (5) adherence to ideal patterns of j operations, (6) failure to capitalize on the human elements! |