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What is Management Control Systems Critique about?

This document provides a critical analysis of existing management accounting literature and theories. It argues that much of the existing literature borrows heavily from neoclassical economics and lacks consideration of social and historical context. The document reviews theoretical approaches such as agency theory, transaction cost theory, and contingency theory that view the firm and society individualistically and fail to incorporate concepts such as social conflict and power structures. It proposes an a

Author

Juan David Arias Suárez

Language

EN