Management Accounting and Control Systems: An Organizational and Sociological Approach

Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations.
Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers

Spis treści:
Contents
Acknowledgments
Part I An introduction to MACS: Issues, cases, and perspectives
1. Issues: Why management accounting and control systems?
1.1 Why are Management Accounting and Control Systems so important?
1.2 What are Management Accounting and Control Systems?
1.3 The structure of the book
2. Cases: Building the empirical basis of the book
2.1 Introduction
2.2 The Society of Jesus
2.3 Wedgwood Potteries
2.4 Empire Glass
2.5 Johnson & Johnson
2.6 Summary and conclusions
3. Perspectives: A toolbox to understand Management Accounting and Control Systems
3.1 Introduction
3.2 Believing in reality: positive faith in individuals, needs and structures
3.3 Believing in relations: relativist faith in interactions, actions, and networks
3.4 Summary and conclusions
Part II MACS: Nature, structures, and modes of control
4. MACS’ nature: information, power and control
4.1 Introduction
4.2 Dealing with power and control4.3 Relating theories to the empirics
4.4. Summary and conclusions
5. MACS’ structures: market, hierarchies, and systemic controls
5.1 Introduction
5.2 Market vs. hierarchy?
5.3 The metaphor of the system
5.4 Relating theories to the empirics
5.5 Summary and conclusions
6. MACS’ structure and strategy
6.1 Introduction
6.2 Strategy and strategic planning
6.4 Strategy and MACS structure
6.5 Product life cycle, strategy and controls
6.6 Strategy as ideological control
6.7 Summary and conclusions
7. MACS modes of operation
7.1 Introduction
7.2 Closed–rational vs. open–natural systems
7.3 Typologies of controls: Uncertainty, means, and ends
7.4 (…Cont.): Styles of controls
7.5 MACS’s teleologies: From ideals to practice
7.6 (…Cont.): Control as camouflage
7.7. Relating models to the empirics
7.7 Summary and conclusions
                               
Part III MACS in Action:  Issues of change and information technology
8. MACS Change
8.1 Introduction
8.2 What is change? A commonsensical definition
8.3. Perspectives on MACS change: the power of individuals and institutions
8.4 A structuration perspective: change as interplay between structures and actions
8.5 A relational perspective on change: Insights from the Think Pink case
8.6 A–centred organizations and the power of relations
8.7 Summary and conclusions
9. MACS and information technology
9.1 Introduction
9.2 MACS and the distance making controllers and controlled
9.3 MACS, IT and minimalist controls: further insights from the Think Pink case
9.4 Summary and conclusions
Part IV MACS as practices Issues of accountability governance and ethics
10. Making sense of MACS practices
10.1 Introduction
10.2 MACS, governable persons, and power knowledge relationships
10.3 The logic of MACS practice
10.4 Praising numbers as sacred figures: MACS training regimes
10.5 Summary and conclusions
11. MACS, accountability, governance and ethical knowledge
11.1 Introduction
11.2 Governance, and accountability: form societies to ‘socie–ties’
11.3 A tale of two scandals: the failure of internal, institutional and social controls
11.4 In praise of doubt: from the tyranny of transparency to a search for ethical knowledge in accounting, accountability and governance
11.5 Summary and conclusions
References
Index