Power and the Design and Implementation of Accounting and Control Systems (Classic Reprint) - Tapa blanda
Sinopsis
Excerpt from Power and the Design and Implementation of Accounting and Control Systems
It is clear that a major change in hierarchical power was implied by the new information system. Power would shift from the divisions and their accountants to headquarters and the corporate accounting staff. Prior to fis, divisions had retained control of their own data and exercised substantial discretion in summarizing it. This allowed them to account for unusual situations before reports reached corporate accountants or even divisional general managers. After fis, all data were in a single database under the control of corporate accountants.
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Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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Reseña del editor
Excerpt from Power and the Design and Implementation of Accounting and Control Systems
It is clear that a major change in hierarchical power was implied by the new information system. Power would shift from the divisions and their accountants to headquarters and the corporate accounting staff. Prior to fis, divisions had retained control of their own data and exercised substantial discretion in summarizing it. This allowed them to account for unusual situations before reports reached corporate accountants or even divisional general managers. After fis, all data were in a single database under the control of corporate accountants.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Reseña del editor
Excerpt from Power and the Design and Implementation of Accounting and Control Systems
Although accounting and control systems have increased in both their sophistication and importance as resource allocation decisions have moved more within organizations, resistance and system failure are both common, and there is little evidence that system sophistication is associated with effective performance. Three consonance hypotheses are advanced to explain resistance and system difficulty: accounting and control systems will be implemented easily to the extent that they are a) consistent with other sources of power in their implications for the distribution of power; b)consistent with the dominant organizational culture and paradigm in their implications for values and beliefs; and c)consistent with shared judgments about technical certainty and goal congruence in their assumptions about the degree of certainty about the organizations goals and technology. These sources of resistance are fundamentally structural, and process-based strategies (such as user involvement in design) are largely ineffective in overcoming these problems. This result suggests that power structures and organizational paradigms must be considered in both research and practice dealing with accounting and control systems.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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Power and the Design and Implementation of Accounting and Control Systems
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Paperback. Condición: New. Print on Demand. This fascinating exploration into the intricate relationship between accounting and control systems and the dynamics of power within organizations exposes their mutual influence and impact. By delving into the use of accounting and control systems in decision-making, altering organizational performance, and conferring legitimacy, the author uncovers how these systems can become powerful tools for shaping intraorganizational power distributions. The book argues that to ensure successful implementation, accounting and control systems should align with other power dynamics, organizational cultures, and paradigms. Through insightful case studies, the author demonstrates that resistance to these systems often stems from conflicts between existing power structures and proposed changes. This book provides a compelling framework for comprehending the interplay between accounting and control systems and organizational power, offering invaluable insights for both researchers and practitioners seeking to navigate the complexities of organizational change and effectiveness. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Nº de ref. del artículo: 9781332275298_0
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Power and the Design and Implementation of Accounting and Control Systems Classic Reprint
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Power and the Design and Implementation of Accounting and Control Systems (Classic Reprint)
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Forgotten Books, 2015
ISBN 10: 133227529X
ISBN 13: 9781332275298
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