This text is about the design and working of management accounting and control from an organisational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organisations. The second edition of the text takes into account the need for a general update of the content and a change in the structure of the original text, as well as some of the comments received by the external reviewers. The new edition is organised into four thematic parts which seek to illustrate, respectively: the nature of Management Accounting and Control Systems (MACS), how and why these change, their function and use in practice, and how they are related to general issues of governance in contemporary organisations, economies and society. In terms of contents, the new edition will include new cases and will draw on and add new theoretical perspectives in order to make the product more in tune with current practices, teaching needs and academic developments.
Book Details:
- Author: Norman B. Macintosh
- ISBN: 9781119958963
- Year Published: 2011
- Pages: 378
- BISAC: BUS001040, BUSINESS & ECONOMICS/Accounting / Managerial
About the Book and Topic:
This text is about the design and working of management accounting and control from an organisational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organisations. The second edition of the text takes into account the need for a general update of the content and a change in the structure of the original text, as well as some of the comments received by the external reviewers. The new edition is organised into four thematic parts which seek to illustrate, respectively: the nature of Management Accounting and Control Systems (MACS), how and why these change, their function and use in practice, and how they are related to general issues of governance in contemporary organisations, economies and society. In terms of contents, the new edition will include new cases and will draw on and add new theoretical perspectives in order to make the product more in tune with current practices, teaching needs and academic developments.
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. The organizational approach studies organizations and behavior in these from a sociological perspective, which involves the scientific analysis of a social institution such as an industry or enterprise.
Takes an organisational sociology approach to the study of management accounting and control systems (MACS), which provides the reader with an appreciation that they need to consider more than the conventional legal and economic perspectives. Outlines nearly twenty frameworks for investigating and understanding MACS. Includes four case studies that represent a well thought out and effective control system both in how it is designed and how it works.
About the Author
Norman B. Macintosh is Professor Emeritus in Management Accounting s University, Canada. During a distinguished career he has served as visiting professor at universities in Australia, Canada, Great Britain, Hong Kong and the USA. Norman Macintosh has served on the editorial boards of eight accounting journals and The Web of Science lists nearly 400 citations to his work in the journals included in their database. He has served on the executive of the American Accounting Association and was Chair of its Accounting, Behavior and Organizations section in 1995-96. Paolo Quattrone is University Lecturer in Management Studies, at the Oxford Said Business School. He has previously worked at the University of Carlos III, Madrid and in Manchester Business School. He has conducted research funded by the European Commission and ICAEW. He is a member of the Standing Scientific Committee of the European Accounting Association of Congress. He is the book editor of European Accounting Review and serves on the editorial boards of Organization and Qualitative Research in Accounting and Management.