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Management Accounting and Control Systems "An Organizational and Sociological Approach"

An Organizational and Sociological Approach

Management Accounting and Control Systems "An Organizational and Sociological Approach". An Organizational and Sociological Approach

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  • ISBN:9780470714478
  • Editorial: Wiley & Sons Ltd.
  • Fecha de la edición:
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  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:378
  • Idiomas:Ingles

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Management Accounting and Control Systems, 2nd Edition covers conventional themes of accounting and contgrol but from a different perspetive, using insights from sociological theories to understand their nature, functioning as daily practice, and the effects they have on our work lives, organizations, economies and societies. The book offers a toolbox to equip readers with a different approach to view management accounting and control systems. Utilising various sociological theories such as from labour process approaches to structuration and actor-network theories, utilising works of authors such as Pierre Bourdieu, Bruno Latour and Michael Foucault, the book combines real life organizational examples with highly speculative sociological theories producing a mix which is accessible and manageable.

Preface
About the Authors
PART I An Introduction to MACS: Issues, Cases, and Perspectives 1
1 Issues: Why Management Accounting and Control Systems (MACS)? 3
1.1 Why are MACS so Important? 3
1.2 What are MACS? 5
1.3 The Structure of the Book 6
Further Readings 8
2 Cases: Building the Empirical Basis of the Book 9
2.1 Introduction 9
2.2 The Society of Jesus 10
2.3 Wedgwood Potteries 18
2.4 Empire Glass 22
2.5 Johnson & Johnson 28
2.6 Summary and Conclusions 34
Further Readings 36
3 Perspectives: A Toolbox to Understand MACS 37
3.1 Introduction 37
3.2 Believing in Reality: Positive Faith in Individuals, Needs, and Structures 41
3.3 Believing in Relations: Relativist Faith in Interactions, Actions, and Networks 46
3.4 Summary and Conclusions 52
Further Readings 56
PART II The Nature, Structures, and Modes of Operation of MACS 59
4 The Nature of MACS: Information, Power, and Control 61
4.1 Introduction 61
4.2 Dealing with Power and Control 76
4.3 Relating Theories to Empirical Observations 88

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