... foundations,industrial sponsors, and so forth). For most organizations, these external entities4 Chapter 1 (organizations in themselves) continue to increase in importance. It is critical for management purposes ... management control asa systematic effort to set performance standards consistent with planningobjectives, to design information feedback systems, to compare actualperformance with these predetermined ... of organizations. The traditional role for accounting systemshas been that of scorekeeping. In this function, reports of past performanceare prepared for internal management as well as for...