The impact of privatisation on management accounting control systems : a case study of two Saudi Arabian privatised companies
Most of the literature on management control systems (MCSs) shows that state-owned enterprises (SOEs) lack autonomy, do not have clearly defined objectives, and therefore have inadequate accounting systems, accountability, and control systems. Whilst some researchers claim that privatisation per se...
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University of Newcastle upon Tyne
2011
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.542202 |