Cited by 121Accounting and Organizational ManagementAccounting Theory and Financial ReportingManagement and Organizational Studies

The dilemma of implementing controls: The case of managerial accounting

Argyris, Chris·1990·Accounting, Organizations and Society

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Crossref · 10.1016/0361-3682(90)90031-o

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  • Sellers engage in gaming activities such as 'shrilling' and 'feedback bombing', and initial negative feedback increases the chances of receiving subsequent negative feedback.

    “Consistent with the accounting literature, sellers engage in gaming activities (Argyris, 1990) such as “shrilling” and “feedback bombing”, as well as getting caught up in self-fulfilling prophecies, whereby initial negative feedback increases the chances of receiving subsequent negative feedback (Cabral & Hortacsu, 2004: Saeedi et al, 2013).”

    From Evaluative infrastructures: Accounting for platform organization (2017) · cites this paper as Argyris, 1990

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Authors
Argyris, C.
Affiliations
Harvard University (US)
Corresponding author
Argyris, Chris
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
1990
Volume
15
Issue
6
Pages
503-511
ISSN
0361-3682 (ISSN-L)
OpenAlex
W2005711634
Cited by
121
References
0
Citations by year
2026: 1 · 2025: 1 · 2023: 3 · 2022: 2 · 2021: 3 · 2019: 6 · 2018: 6 · 2017: 5 · 2016: 3 · 2015: 5 · 2014: 5 · 2013: 5 · 2012: 8
FWCI
3.05
Type
journal article
Language
en
Open access
closed
Locations
  • Accounting Organizations and Society (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
Keywords
management accounting, control theory, organizational control, management control

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