Macintosh, Norman B. / Quattrone, Paolo Management Accounting and Control Systems An Organizational and Sociological Approach
  2. Auflage - August 2010 44,90 Euro 2010. 378 Seiten, Softcover ISBN-10: 0-470-71447-6 ISBN-13: 978-0-470-71447-8 - John Wiley & Sons
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Probekapitel
Kurzbeschreibung Management Accounting and Control Systems deals with the administrative devices which organisations use to control their managers and employees. Using an organisational and sociological approach, this landmark text 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 organisations. 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 Part I An introduction to MACS: Issues, cases, and perspectives
1. Issues: Why management accounting and control systems?
2. Cases: Building the empirical basis of the book
3. Perspectives: A toolbox to understand Management Accounting and Control Systems
Part II MACS: Nature, structures, and modes of control
4. MACS' nature: information, power and control
5. MACS' structures: market, hierarchies, and systemic controls
6. MACS' structure and strategy
7. MACS modes of operation
Part III MACS in Action: Issues of change and information technology
8. MACS Change
9. MACS and information technology
10. Making sense of MACS practices
11. MACS, accountability, governance and ethical knowledge
References
Index
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