Matching an Organisation's Planning and Control System to its Environment

This characterisation of the external environment is based on a combination of conceptual frameworks by: Gordon L.A. , and Miller D. , ‘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.

Cammann C. , and Nadler D.A. , ‘Fit Control Systems to Your Managerial Style,’ Harvard Business Review, Jan.-Feb., 1976.

Barret M.E. , and Fraser L.B. , ‘Conflicting Roles in Budgeting for Operations,’ Harvard Business Review, July-Aug., 1977.