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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Paperback. Zustand: 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. Bestandsnummer des Verkäufers 9781332275298_0
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