الفهرس 
INTRODUCTIONOnly 14 pages are availabe for public view
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Abstract
In his seminal work, Anthony (1965: 17) defined management controls as “the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of the organization’s objectives”. Accordingly, management control is located between strategic planning and operational control. The attainment of resources, as well as their effective and efficient use, is assured through the aid of the information provided by the set of management control practices which help the management to guide the behaviour of managers and employees (Horngren et al., 2003). Tools such as budgeting, performance measurements, incentive systems, organizational structure and other administrative activities are among the formal tools of management controls. Anthony (1965) definition of management control has been the foundation for researchers who adopt the technical-managerial perspective. Management accounting and control practices, from that perspective, are technical activities and are not expected to have roles in the construction of either the organizational life or the social, economic and political life within which the organization functions (Cooper and Hopper, 2006).