Management And Accounting Web

Control and Controllership

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Controller

According to Raby, the accountant stands like the Roman god Janus who had two faces looking in opposite directions. The accountant must report the past and interpret the past as it affects the future. Raby, W. L. 1959. The two faces of accounting. The Accounting Review (July): 452-461.

Control & Controllership Bibliography
CFO Bibliography
CFO Magazine
Anthony's Framework for Planning and Control Systems
Controllership & Treasurership Functions
Control in a teamwork environment
Explaining management control structure variety
Follett's Holistic Model of Control
Management control, expectations, ...
Management control system design
Management control systems and SPC
Simon's Control in an age of empowerment
Simon's Levers of Control
The design and effects of control systems
The social construction of management control systems
The use of organizational controls
Towards a descriptive theory of management accounting
What is a cost accounting system?