The change in management control systems: Case study in an industrial SME
Abstract
The efforts to analyze the causes that influence on the dynamism and evolution of the Management Control Systems (MCS) nowadays constitute an emerging research line called “Change in Management Accounting”. The aim of this paper is to identify the factors related to the change of the MCS in one manufacturing industry Medium Mexican Enterprise using the Karusinen Model (2002). The identification and analysis of factors and barriers which motivate to change of MCS, could help the SME´s to develop of their own changing programs.
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