Now read the fourth sentence in the Abstract.

Notice that sentence starts with the word 'if'. Now a sentence that starts with 'if' is always a two-part sentence: it has an 'if' part and a 'then'part. If a sentence starts with 'if', then you know there will be a 'then'.

OK, sometimes the sentence might start with some initial phrase: eg
'You can be sure that if the weather is dry tomorrow then the cricket match will take place as planned.'
And sometimes the word 'then' is implied:
'If the weather is dry tomorrow, the cricket match will take place as planned'.

Sentences taking the form 'if…then…' are called conditionals. The situation or event mentioned in the first part ('if…') is a condition for the event or situation referred to in the second ('then…') part.

If you change the first part (making it 'if …not…'), then you must change the second part in order to keep the same meaning:
'If the weather is not dry tomorrow, then the cricket match will not take place.'
Or, perhaps more simply:
'If it rains tomorrow, then the cricket match will be cancelled.'

Another way of stating a conditional in the negative is to use the word 'unless', eg
'Unless it rains tomorrow, the cricket match will take place'.
'Unless the weather is dry tomorrow, the cricket match will be cancelled.'

You may make use of these different ways of stating conditionals when summarising an author's work in your own words.

Conditionals often form a key part of academic writing. They provide a general statement about some aspect of the universe. In the physical sciences, conditionals provide a way of stating scientific laws:
"if the pressure on a gas is increased, then its volume will decrease." (Boyle's Law)
"Unless acted upon by an unbalanced force, a body at rest stays at rest, and a moving body continues moving at the same speed in the same straight line." (Newton's First Law of Motion)
In the social sciences, it is more difficult, and some would argue that it's impossible, to state laws in such a manner, but social scientists still attempt to express their arguments in terms of conditionals. In this way they can express theories about aspects of the social world that have general application. Notice that the example given above, about the weather tomorrow and whether or not the cricket match will take place, is a specific form of 'if…then…'. A general form might be:
"Unless the weather is dry on any day, cricket matches will be cancelled."
One way of expressing a general statement is in the form 'whenever…', eg
"Whenever the weather is wet, cricket matches are cancelled."

So let's look at the fourth sentence, setting it out in the 'if…then' structure:
"If
the linkages between budgeting and an accounting measurement system and the other prerequisites of a control system are not adequate,
then
the system may not fulfil its intended functions."

Notice that the first part is actually in the negative, an 'if…not…':
"if the linkages …are not adequate...".
So this may be put in an 'unless…' form:
"unless the linkages … are adequate...".

Here, then, we have the general form of the theoretical argument being presented.

Before we move on, try to express this in the 'unless…' and 'whenever … form'. Write down some possible ways of expressing this.

When you are ready, go to part 5.