Looking across rather than up and down: on the need to explore the lateral processing of information

Article Abstract:

Accounting has traditionally been oriented toward the management of the vertical relationships that characterize organizations. Even so-called new management accounting methods have a tendency to uphold such a hierarchical orientation in accounting. The vertical imperative is manifested in the reemergence of interest in performance evaluation and reward structures as well as the introduction of new designs for information flows to ensure that performance achieved central management objectives. However, there is a discernable shift in accounting that guarantees a more regular flow of lateral information. This facilitates the integration of actions within networks of organizations. Unfortunately, the field of accounting research has been slow to acknowledge this trend. Two studies on information flows in interorganizational networks, which appear on the Aug. 1996 issue of Accounting, Organizations and Society, aim to change this outlook.

Interorganizational relations

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Encountering economics and accounting: some skirmishes and engagements

Article Abstract:

One's knowledge and sense regarding the firm and the economy are usually created through forms of visualization, such as charts, figures, tables, diagrams and pictures. These forms of visualization are afforded a particular affinity by accounting and economics books where they are often featured. Both accounting and economics employ similar techniques of visualization, which are utilized in the examination of the practical and theoretical character of the 'encounter' between the two intellectual domains. However, the common use of these visual techniques by accounting and economics often encounters contingencies and problems. It is then imperative for the epistemic differences of the forms of visualization and their meaning to be emphasized when situating these 'encounters.'

Analysis, Economic research, Association of ideas, Association (Psychology)

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The impact of perceived environmental uncertainty and individual differences on management information requirements: a research note

Article Abstract:

The perceived usefulness of management information systems (MIS) is significantly affected by the different responses registered by individuals in organizations to elevated levels of environmental uncertainty. Interestingly, individuals will prefer particular types of information as uncertainty increases but will not react in a uniform manner to a perceived level of uncertainty. This indicates that individuals are more interested in the source of information rather than its relevance, thus supporting the significance of considering personality and environmental factors together when examining MIS requirements. Externals on the Locus of Control scale may thus have to provide more access to reports and updates than their internal counterparts.

Management information systems

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