2. Auflage - Juli 2010
ca. 42,90 Euro
2010. 352 Seiten, Softcover
ISBN-10: 0-470-71447-6
ISBN-13: 978-0-470-71447-8 - John Wiley & Sons

Preis inkl. Mehrwertsteuer zzgl. Versandkosten.







Kurzbeschreibung
Management accounting and control deals with the administrative devices which organizations use to control their managers and employees. Using an organizational and sociological approach, this landmark book sheds light on more than conventional legal and economic perspectives, rather, instead, focusing on how control systems are used to influence, motivate, and control what people do in organizations. The new Second Edition outlines nearly twenty frameworks for investigating and understanding MACS and includes four case studies that represent well thought out and effective control systems.

Aus dem Inhalt
Introduction

1. Issues

2. Cases

3. Perspectives

Part I The nature and structure of MACS

4. The nature of MACS

5. Formal structures of MACS

6. Uncertainty and informal structures of MACS

7. MACS in networks and interorganizational relationships (new)

Part II MACS Change

8. Drivers of MACS

9. Information Technology and MACS

10. Perspectives on MACS Change

Part III How to Make Sense of MACS in practice

11. MACS in action

12. MACS in practice

13. The making of MACS: Visibility, Mobilization and Minimalist controls

Part IV MACS and Governance

14. MACS easily go wrong (Part I): The Parmalat scandal

15. MACS easily go wrong (Part II): The Enron scandal

Conclusions