2. Edition - August 2010
47.90 Euro
2010. 378 Pages, Softcover
ISBN-10: 0-470-71447-6
ISBN-13: 978-0-470-71447-8 - John Wiley & Sons






Sample Chapter

Short description
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.

From the contents
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