Key points are not available for this paper at this time.
Leslie S. Oakes, Barbara Townley, David J. Cooper, Business Planning as Pedagogy: Language and Control in a Changing Institutional Field, Administrative Science Quarterly, Vol. 43, No. 2, Special Issue: Critical Perspectives on Organizational Control (Jun., 1998), pp. 257-292
Oakes et al. (1998) studied this question.