Book ChapterDOI
The organizational context of accounting
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In this article, the authors argue that accountants have typically sought to reduce uncertain situations into a framework characterized by well structured tasks and highly measureable outputs, and describe the many kinds of behaviors that can result from the efforts of subordinates to distort the information system to their desired ends when they find themselves operating outside the structured and measureable framework.Abstract:
It is our contention that accountants have typically sought to reduce uncertain situations into a framework characterized by well structured tasks and highly measureable outputs. We review the literature on budgetary and organizational control in the light of this argument. Furthermore, we describe the many kinds of behaviors that can result from the efforts of subordinates to distort the information system to their desired ends when they find themselves operating outside the structured and measureable framework.read more
Citations
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Journal ArticleDOI
Management control systems design within its organizational context: findings from contingency-based research and directions for the future
TL;DR: Contingency-based research has a long tradition in the study of management control systems (MCS), and researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture.
Journal ArticleDOI
On trying to study accounting in the contexts in which it operates
TL;DR: In many cases the forms taken by decision processes, the structuring of organizational activities and even the specification of an organizational boundary are not independent of the accounting representation of them as mentioned in this paper.
Journal ArticleDOI
Management control systems and strategy: A resource-based perspective
TL;DR: The results suggest that an interactive use ofPMS fosters the four capabilities by focusing organizational attention on strategic priorities and stimulating dialogue, and some evidence suggests the influence of dynamic tension resulting from the balanced use of PMS in a diagnostic and interactive fashion on capabilities and performance.
Journal ArticleDOI
Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts
John Roberts,Robert W. Scapens +1 more
TL;DR: In this paper, the authors argue that understanding accounting practices in their organisational contexts requires more than a technical description of accounting information systems as they are conceived and designed in abstract, and that studies of the way in which accounting systems become embodied, through use, in organisational systems of accountability.
Journal ArticleDOI
Toward a theory of marketing control: Environmental context, control types, and consequences.
TL;DR: In this paper, the authors present a market-driven approach to marketing control research, which is different from either the development of output-oriented financial controls or the analysis of how financial controls affect performance.
References
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Journal ArticleDOI
Markets and Hierarchies: Analysis and Antitrust Implications.
Book
Marketing management: analysis. planning. implementation and control
TL;DR: In this paper, the authors discuss the critical role of marketing in organizations and society, and propose a set of strategies for the global marketplace, including direct marketing, sales-promotion, and public-relations.