{"id":"https://openalex.org/W614249229","doi":null,"title":"Management Control Systems: Using Adaptive Systems to Attain Control","display_name":"Management Control Systems: Using Adaptive Systems to Attain Control","publication_year":1994,"publication_date":"1994-03-01","ids":{"openalex":"https://openalex.org/W614249229","mag":"614249229"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-006519987","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006519987&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038039377","display_name":"Joseph A. Maciariello","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Joseph A. Maciariello","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5062581635","display_name":"Calvin J. Kirby","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Calvin J. Kirby","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":63,"citation_normalized_percentile":{"value":0.11795903,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13235","display_name":"Management Theory and Practice","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":1.0},{"id":"https://openalex.org/keywords/adaptive-control","display_name":"adaptive control","score":0.7580000162124634},{"id":"https://openalex.org/keywords/control-system-design","display_name":"control system design","score":0.7329999804496765},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.7630000114440918},{"id":"https://openalex.org/keywords/critical-success-factors","display_name":"success factors","score":0.7590000033378601},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.8610000014305115},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.7770000100135803},{"id":"https://openalex.org/keywords/organizational-structure","display_name":"organizational structure","score":0.6330000162124634},{"id":"https://openalex.org/keywords/responsibility-centers","display_name":"responsibility centers","score":0.8510000109672546},{"id":"https://openalex.org/keywords/reward-systems","display_name":"reward systems","score":0.8600000143051147},{"id":"https://openalex.org/keywords/strategic-planning","display_name":"strategic planning","score":0.7749999761581421},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/operations-planning","display_name":"operational planning","score":0.9440000057220459},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9710000157356262},{"id":"https://openalex.org/keywords/continuous-improvement","display_name":"continuous improvement","score":0.9860000014305115},{"id":"https://openalex.org/keywords/program-planning","display_name":"program planning","score":0.7820000052452087},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.6790000200271606},{"id":"https://openalex.org/keywords/resource-scheduling","display_name":"resource scheduling","score":0.7429999709129333},{"id":"https://openalex.org/keywords/multinational-operations","display_name":"multinational operations","score":0.8360000252723694},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.8259999752044678},{"id":"https://openalex.org/keywords/organizational-ethics","display_name":"organizational ethics","score":0.8040000200271606}],"concepts":[{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.7019597291946411},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.5524366497993469},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5156813859939575},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.46596765518188477},{"id":"https://openalex.org/C552378276","wikidata":"https://www.wikidata.org/wiki/Q18385753","display_name":"Strategic control","level":4,"score":0.44962579011917114},{"id":"https://openalex.org/C48243021","wikidata":"https://www.wikidata.org/wiki/Q932522","display_name":"Strategic planning","level":2,"score":0.39704811573028564},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.37490957975387573},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.36880457401275635},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3438628911972046},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.21006375551223755},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2074774205684662},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1650298833847046},{"id":"https://openalex.org/C108578832","wikidata":"https://www.wikidata.org/wiki/Q7621835","display_name":"Strategic financial management","level":3,"score":0.14875078201293945},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-006519987","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006519987&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:614249229","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA2270795X","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","score":0.49000000953674316,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W635161933","https://openalex.org/W569072680","https://openalex.org/W610431112","https://openalex.org/W7095472950","https://openalex.org/W2479127369","https://openalex.org/W630617050","https://openalex.org/W2026916886","https://openalex.org/W4414254439","https://openalex.org/W7160293844","https://openalex.org/W2896020288"],"abstract_inverted_index":{"(NOTE:":[0],"Each":[1],"chapter":[2],"contains":[3],"cases.)":[4],"I.":[5],"MANAGEMENT":[6],"CONTROL":[7,43,110],"SYSTEMS":[8,36],"AND":[9],"MANAGERIAL":[10],"CONTROLS.":[11],"1.":[12],"Introduction":[13],"to":[14],"Management":[15,144],"Control":[16,21,53,113,121,134,139,145],"Systems.":[17,54,73,95],"2.":[18],"Designing":[19],"The":[20,50],"Process":[22],"and":[23,30,47,49,68,76,81,131],"Managerial":[24,91,97],"Controls.":[25],"3.":[26],"Key":[27],"Success":[28],"Variables":[29],"Performance":[31,69],"Measures.":[32],"II.":[33],"MUTUALLY":[34],"SUPPORTIVE":[35],"MODEL":[37],"(MSSM)":[38],"FOR":[39],"THE":[40],"DESIGN":[41],"OF":[42,109],"SYSTEMS.":[44,111],"4.":[45],"Style":[46],"Culture":[48],"Design":[51],"of":[52,114,122,135,140,146,150],"5.":[55],"Infrastructure":[56,63],"I:":[57,93,117],"Organizing":[58],"for":[59],"Adaptive":[60],"Control.":[61],"6.":[62],"II:":[64,99,125],"Autonomy,":[65],"Responsibility":[66],"Centers,":[67],"Measurement.":[70],"7.":[71],"Reward":[72],"8.":[74],"Communications":[75],"Integration.":[77],"9.":[78],"Strategic":[79],"Planning":[80],"Programming.":[82],"10.":[83],"Capital":[84],"Budgeting":[85],"Methods.":[86,105],"11.":[87],"Operational":[88],"Planning.":[89,119],"12.":[90],"Costing":[92,98],"Traditional":[94],"13.":[96],"Activity-Based":[100],"Costing.":[101],"14.":[102],"Continuous":[103],"Improvement":[104],"III.":[106],"SPECIAL":[107],"APPLICATIONS":[108],"15.":[112],"Complex":[115,123],"Programs":[116,124],"Program":[118],"16.":[120],"Financial":[126],"Planning,":[127],"Resource":[128],"Scheduling,":[129],"Budgeting,":[130],"Reporting.":[132],"17.":[133],"Multinational":[136],"Operations.":[137],"18.":[138],"Nonprofit":[141],"Institutions.":[142],"19.":[143],"the":[147],"Ethical":[148],"Dimension":[149],"Organizations.":[151],"Index.":[152]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":12},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}