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PACE Academic IG

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Why so little focus on management control?

So, I teach an upper-division seminar on management accounting. Over the years I've integrated a greater and greater focus on Management Control Systems into the class. One of the puzzling things I've found is that the only quality texts on the topic are all international texts (and I have to jump through some minor hoops to use them in my class). So, why is there so little focus on the concept of Management Control Systems in the US academy?

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