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Critical Success Factors—The Sine Qua Non Of Management Control Systems, Jerry Bennett
Critical Success Factors—The Sine Qua Non Of Management Control Systems, Jerry Bennett
Robins School of Business White Paper Series, 1980-2022
A primary cause of weak, ineffective management control systems is the failure to report to managers on the factors truly critical to success. Accounting executives must bear a substantial share of the blame—and blame should be attributed—for this state of affairs. Only if designed to do so can management control systems do that which the name implies.