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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF MANAGEMENT POLICY AND PRACTICE


A Concept Map for Management Control System Design


Author(s): Louis R. Zanibbi

Citation: Louis R. Zanibbi, (2011) "A Concept Map for Management Control System Design" Journal of Management Policy and Practice, Vol. 12, Iss. 6, pp. 54 - 61

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Design is a central and defining task of management accountants. Robert Kaplan, upon receiving his
award for Lifetime Achievement from the American Accounting Association noted that: “Accounting
Systems, like engineering designs are constructed, not natural phenomenon….Nobel-laureate Herbert
Simon observed….’design is the core of all professional training’” (Kaplan, 2006; Simon, 1996). In this
paper, I use Concept Mapping as a platform to support the design task as it relates to Management
Control Systems: a sub-discipline of Management Accounting.