부산대학교 도서관

The article reprints the paper "Management Control Systems and Conflicts: A Framework for Analysis and Resolution," by S.K. Bhattacharyya which appeared in the June 1969 issue of the journal "The Chartered Accountant." The article focuses on the correlation between decentralisation of operations involving delegation of authority and heightened conflict. The author observes that this has been ascribed to a feeling of getting lost in the works of a big corporation. It is recognized that in some situations conflict can be a positive impetus toward change. Reasons for and the nature of conflict arising because of control systems and subsystems are discussed. A framework for resolution of conflicts is provided.