Management Accounting and Control Systems

An Organizational and Sociological Approach
2. Auflage 2010
ISBN: 978-0-470-71447-8
Verlag: John Wiley and Sons Ltd

Buch, Englisch, 378 Seiten, Format (B × H): 165 mm x 242 mm, Gewicht: 644 g

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.

Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers

Autoren/Hrsg.

Macintosh, Norman B.

Quattrone, Paolo

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Organisationstheorie, Organisationssoziologie, Organisationspsychologie

Inhaltsverzeichnis

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

Über Autor(innen)

Norman B. Macintosh is Professor Emeritus in Management Accounting & Control Systems (MACS) at Queen's University, Canada.

Paolo Quattrone is Professor of Accounting and Management Control at IE Business School, Madrid.