volume 24, issue 3, P401-416 2020
DOI: 10.1108/mbe-12-2019-0120
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Kaveesha Rathnasekara, Tharusha Gooneratne

Abstract: Purpose The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels. Design/methodology/approach This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an …

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