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Control in a financial services company (RIF): a case study

Management Accounting ResearchPublished 1 June 1991
Anthony J. Berry, Eric Loughton, David Otley
Citations45
SJR quartileQ1
SJR score1.22
SNIP1.93

Abstract

This paper reports on a research study on the processes of control operated in the branch organization of a bank-owned finance house, which was in the business of providing both industrial and retail loans. Before presenting descriptive material designed to set the context for the case, the theoretical position taken by the researchers is outlined. The study is primarily inductive in nature, and attempts to explicate the effects that resulted from the implementation of a new control system.

Keywords

Decision SciencesBusiness, Management and Accounting