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Ary Daniel Hartanto

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Open access Oct 2026

Layering of Controls: MCS Transformation in a Hybrid Public Accounting Firm

Background: This study introduces layering of controls as a longitudinal and cumulative pattern in the transformation of Management Control Systems (MCS) within professional service firms. Objective: Unlike redesign or archetype-change perspectives, which treat MCS transformation as substitutive, this research demonstr...

Ary Daniel Hartanto, Bonnie Soeherman · 0 citations

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