This characterisation of the external environment is based on a combination of conceptual frameworks by: GordonL.A., and MillerD., ‘A Contingency Framework for the Design of Accounting information Systems,’Accounting Organizations and Society. Vol. 1, No. 1; and Porter, M.E., ‘How Competitive Forces Shape Strategy,’ Harvard Business Review, Jan.-Feb., 1979.
2.
CammannC., and NadlerD.A., ‘Fit Control Systems to Your Managerial Style,’Harvard Business Review, Jan.-Feb., 1976.
3.
BarretM.E., and FraserL.B., ‘Conflicting Roles in Budgeting for Operations,’Harvard Business Review, July-Aug., 1977.
