Contingency Theory, Management Control Systems and Strategic Human Capital Resource

摘要：

This paper builds upon existing management control theory under the contingency theory perspective discussing the relationship between MCS and strategic human capital, then use structural equation modeling (SEM) to show the relation. To advance theory, the paper also draws from the entrepreneurship and life cycle literatures. It presents MCS should be designed associate with the attributes of a strategic human resource through studying and identifies several variables as drivers of the emergence of MCS.

关键词： MCS contingency strategiccapitalresource SEM

作者: Tang Yan

作者单位: Hubei University of Economics, Accounting Institute Wuhan, China

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-3

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）