Management accounting and action
Article Abstract:
Managerial accounting data is designed to ease and enhance decision-making, but this information can also influence action. Some preliminary notions about why and how a managerial accounting approach such as investment return can initiate and sustain forceful action are examined. Five sets of questions are discussed that can help assess the degree to which an accounting approach or procedure can have this initiating or sustaining effect. The questions are: (1) does the approach or procedure draw attention to a limited option set, (2) are actions stated in positive terms, (3) how strong is the presumption of underlying logic in the procedure, (4) does the procedure stimulate public, irreversible, volitional performance, and (5) is the belief in the logic and value of the approach or procedure a shared one?
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1987
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Management control systems and departmental interdependencies: an empirical study
Article Abstract:
The design and use of management accounting systems are tied to overall organizational qualities, and are part of the management control system that includes operating budgets, periodic statistical reports, and standard operating policies and procedures. Department managers with operating budget responsibilities in 90 departments of 20 private and public sector organizations were interviewed for their insights as to how controls are utilized. Findings support the assumption that emphasis placed on management control systems is tied to departmental interdependence. Budget and statistical reports showed more extensive use when interdependence was moderate. Control system use diminishes when departmental interdependence is high.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1987
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The attitudes of owner-managers towards accounting control systems following management buyout
Article Abstract:
The changes in accounting control systems (ACS) brought about by a management buyout were examined. Specifically, the changes in the perceptions of ongoing managers of the purpose and significance of ACS were analyzed. The study revealed that owner-managers employed ACS selectively to support structural and attitudinal changes and for increased efficiency and profitability. The changes in the way management accounting strategies were used suggest a move toward better matching between ACS and organizational backgrounds.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1992
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