Interactions and arrangements in the process of informing
Article Abstract:
The process of transmitting information within an organization is examined, especially insofar as this process affects how well managers are kept (or keep themselves) informed as to organizational issues. The results of a one-year observational study suggest that the formal, hierarchical models of organizational behavior do not reflect the true nature of information dissemination. The process of exchanging information is seen as a series of arrangements between managers, and a social order model of information systems is presented. The information arrangements consist of interactions, meetings, shared observations, and personal records.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1986
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An economic modeling approach to contingency theory and management control
Article Abstract:
The contingency theory approach to management control systems indicates that optimal control systems are firm-dependent. Therefore, the best way to design a control system is to identify contingency factors that can influence control, rather than find an 'ideal' control system. In this light, several economics models for analyzing contingency factors are developed. Because the effect of uncertainty on the optimal control system depends on the specific circumstances in which the firm operates, it is likely that the greater the uncertainty facing a firm, the greater the investment in the control system by the firm.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1986
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Assessing inherent risk during audit planning: the development of a knowledge based model
Article Abstract:
A conceptual model of inherent risk assessment for audit planning is developed and implemented in a computer program. The model was developed from reviews of auditing risk literature, structured and unstructured field interviews, and observations of experts in audit planning meetings. The observational and research results indicate that auditors do not develop numerical estimates of risk on a case by case basis. Instead, they develop judgements from knowledge of industry changes, managements' motivations, and prior work records.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1989
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