Relate management accounting research to managerial work

Article Abstract:

Management accounting research should be more associated with managerial work. It should focus more on the communicative aspects of managerial tasks because the importance of accounting information to a managerial perspective is directly correlated with management work. Analytical applications associated with management accounting methods should be supported by managerial communication that accommodates symbolic capital and trust. A number of studies are needed to incorporate managerial relevance in management accounting research. These studies characterize the functions of communications as a context for the use of accounting information. They also promote assumptions of rationality and opportunism in decision making frameworks.

Accounting Methods NEC, Business Communications Mgmt NEC, Accounting, Business communication, Business communications services

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Management accounting systems, task uncertainty and managerial performance: a research note

Article Abstract:

Senior managers in manufacturing companies were surveyed to determine the effects of task uncertainty and broad scope management accounting systems (MAS) usage on managerial performance. Results show that managers working under high task uncertainty situations had increased usage of broad scope MAS. This provided them access to additional information to better perform their task, which, in turn, improved managerial performance. On the other hand, managerial performance was poorer when broad scope MAS information was used during low task uncertainty situations. This is attributed to the possibility that managers with access to MAS information suffered from information overload which undermined their decision-making effectiveness.

Information Systems, Usage

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The illusion of managerial control

Article Abstract:

The illusion of managerial control is the faulty assumption by managers that their standards for effectiveness and efficiency are actually in use throughout their organizations. Two related assumptions are that changes can be made though the unilateral exercise of power, and that organizational inefficiencies can be remedied by adding more control. Cybernetic models of managerial control, which view management as the sole causal agent of change within an organization, leave a large gap between behavioral conventions and actual performance. An alternative model called the multirational control model is presented. This model attempts to provide for the different needs of several interest groups within an organization.

Methods, Management science, Organizational effectiveness, Organizational behavior, Industrial management, Controllership

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