Management Control Theory

ISBN-13: 9781138391734 / Angielski / Miękka / 2020 / 497 str.

A. J. Berry; J. Broadbent; D. T. Otley

Opis

First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years.

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Spis treści

Part I. Introduction. 1. Giovanni B. Giglioni and Arthur G. Bedeian (1974), ‘A Conspectus of Management Control Theory: 1900-1972’, Academy of Management Journal, 17, pp. 292-305. Part II. Control as Goal-Directed and Integrative. 2. Robert N. Anthony and John Dearden (1980), ‘The Nature of Management Control’, in Management Control System, Homewood: Illinois, Richard D. Irwin, Inc., pp.3-20. 3. Tony Lowe and Tony Puxty (91989), ‘The Problems of a Paradigm: A Critique of the Prevailing Orthodoxy in Management Control’, in Wai Fong Chua, Tony Lowe and Tony Puxty (eds), Critical Perspectives in Management Control, Basingstoke: The Macmillan Press Ltd, pp. 9-26. 4. Sir Geoffrey Vickers (1958), ‘Positive and Negative Controls in Business’, Journal of Industrial Economics, 6, pp. 173-79. 5. E.A. Lowe (1971), ‘On the Idea of a Management Control System: Integrating Accounting and Management Control’, Journal of Management Studies, 8, pp. 1-12. 6. Adrian Buckley and Eugene McKenna (1972), ‘Budgetary Control and Business Behaviour’, Accounting and Business Research, 3, pp. 137-50. 7. A.E. Mills (1970), ‘Management Control and Integration at the Conceptual Level’, Journal of Management Studies, 7, pp. 364-75. 8. D.T. Otley and A.J. Berry (1980), ‘Control, Organisation and Accounting’, Accounting, Organizations and Society, 5, pp. 231-44. 9. Rick Antle and Joel S. Demski (1988), ‘The Controllability Principle in Responsibility Accounting’, The Accounting Review, LXIII, pp. 700-18. Part III. Control as Adaption. 10. Stafford Beer (1972), ‘Autonomics – Systems One, Two, Three’, in Brain of the Firm, Chichester: John Wiley & Sons, pp. 167-80. 11. Peter B. Checkland and Michael G. Haynes (1994), ‘Varieties of Systems Thinking: The Case of Soft Systems Methodology’, System Dynamics Review, 10, pp. 189-97. 12. Michael Goold and Andrew Campbell (1987), ‘Managing Diversity: Strategy and Control in Diversified British Companies’, Long Range Planning, 20, pp. 42-52. 13. Robert Simons (1990), ‘The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives’, Accounting, Organizations and Society, 15, pp. 127-43, and Barbara Gray (1990), ‘The Enactment of Management Control Systems: A Critique of Simons’, Accounting, Organizations and Society, 15, pp. 145-48. Part IV. The Social Structure of Control in Organizations. 14. Selwyn Becker and David Green, Jr. (1962), ‘Budgeting and Employee Behavior’, Journal of Business, 35, pp. 392-402. 15. Michael Schiff and Arie Y. Lewin (1970), ‘The Impact of People on Budgets’, The Accounting Review, 45, pp. 259-68. 16. Peter F. Drucker (1964), ‘Controls, Control and Management’, in Charles P. Bonini, Robert K. Jaedicke and Harvey M. Wagner (eds), Management Controls: New Directions in Basic Research, New York: McGraw-Hill Inc., pp. 286-96. 17. Geert Hofstede (1987), ‘The Poverty of Management Control Philosophy’, Academy of Management Review, 3, pp. 450-61. 18. John L.J. Machin (1979), ‘A Contingent Methodology for Management Control’, Journal of Management Studies, XVI, pp. 1-29. 19. Toshiro Hiromoto (1991), ‘Restoring the Relevance of Management Accounting’, Journal of Management Accounting Research, 3, pp. 1-15. 20. N.B. Macintosh and R.L. Daft (1987), ‘Management Control Systems and Departmental Interdependencies: An Empirical Study’, Accounting, Organizations and Society, 12, pp. 49-61. Part V. The Organization in its Environment. 21. David T. Otley (1980), ‘The Contingency Theory of Management Accounting: Achievement and Prognosis’, Accounting, Organizations and Society, 5, pp. 413-28. 22. Vijay Govindarajan (1986), ‘Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives’, Decision Sciences, 17, pp. 496-516. 23. William G. Ouchi (1980), ‘Markets, Bureaucracies, and Clans’, Administrative Science Quarterly, 25, pp. 129-41. 24. Anthony G. Hopwood (1990), ‘Accounting and Organisation Change’, Accounting, Auditing and Accountability Journal, 3, pp. 7-17. 25. Charles Perrow (1961), ‘The Analysis of Goals in Complex Organizations’, American Sociological Review, 26, pp. 854-66. 26. J.D. Dermer and R.G. Lucas (1986), ‘The Illusion of Managerial Control’, Accounting, Organizations and Society, 11, pp. 471-82. 27. Nils Brunsson (1982), ‘The Irrationality of Action and Action Rationality: Decisions, Ideologies and Organizational Actions’, Journal of Management Studies, 19, pp. 29-44. 28. Peter Miller and Ted O’Leary (1987), ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society, 12, pp. 235-65. 29. Shahid L. Ansari and Jan Bell (1991), ‘Symbolism, Collectivism and Rationality in Organisational Control’, Accounting, Auditing and Accountability Journal, 4, pp. 4-27. Part VI. Epilogue. 30. Kenneth A. Merchant and Robert Simons (1986), ‘Research and Control in Complex Organizations: An Overview’, Journal of Accounting Literature, 5, pp. 183-203.

O autorze

A.J. Berry, J. Broadbent, D.T. Otley