The social construction of management control systems

Article Abstract:

The theories of organizations derived from neo-classical economics are assessed, and the implications of an alternative, dialectical, approach are investigated with respect to research approaches in the area of management accounting. The neo-classic 'orthodox control model' is analyzed and its deficiencies are listed, with the conclusion that this model fails to develop factors and relationships significant to comprehend the beginnings of control systems. The dialectic approach to control is explained in regard to social analyses, and a history of the internationalization of production and distribution of General Motors is given to clarify implications of the dialectical approach for managerial accounting and theories of organization.

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Accounting, organizations and rules: toward a sociology of price - a comment on Zald

Article Abstract:

Examining Mayer Zald's work on the context of accounting leads to agreement that the social and organizational context of accounting needs to be studied, and an enhanced organizational theory has its benefits. Historical investigations are necessary to formulate generalizations and propositions. In examining three theories on the purpose of accounting, it is noted that a seeking of terms of trade (in economic exchange) makes accounting necessary. Research is needed on the way society determines the terms of trade, or the sociology of price.

Pricing, Criticism and interpretation, Microeconomics, Zald, Mayer N.

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The sociology of enterprise, accounting and budget rules: implications for organizational theory

Article Abstract:

Sociologists have given little notice to analyses of accounting and budget procedures, and rules of ownership; consequently, accounting and budget rules are examined within a broader perspective of enterprise form. The evolution of organizational theory is seen in: a historical context, industry and organizational differences, foreign capitalist influences, and industrial relations in profitable firms. This approach will make organizational theory less abstract, and has implications for sociology researchers and accountants.

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