Management Accounting and Control Systems: An Organizational and Sociological Approach, 2nd Edition

by Norman B. Macintosh (Queen's University); Paolo Quattrone (Instituto de Empresa Business School)

• ISBN13: 9780470714478
• ISBN10: 0470714476
• Edition: 2nd
• Format: Paperback
• Copyright: 2010-09-01
• Publisher: Wiley

Summary

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

Author Biography

Norman B. Macintosh is Professor Emeritus in Management Accounting and Control Systems (MACS) at Queen's University, Canada. Paolo Quattrone is Professor of Accounting and Management Control at IE Business School, Madrid.

Table of Contents

Preface	p. ix
About the Authors	p. xii
An Introduction to MACS: Issues, Cases, and Perspectives	p. 1
Issues: Why Management Accounting and Control Systems (MACS)?	p. 3
Why are MACS so Important?	p. 3
What are MACS?	p. 5
The Structure of the Book	p. 6
Further Readings	p. 8
Cases: Building the Empirical Basis of the Book	p. 9
Introduction	p. 9
The Society of Jesus	p. 10
Wedgwood Potteries	p. 18
Empire Glass	p. 22
Johnson & Johnson	p. 28
Summary and Conclusions	p. 34
Further Readings	p. 36
Perspectives: A Toolbox to Understand MACS	p. 37
Introduction	p. 37
Believing in Reality: Positive Faith in Individuals, Needs, and Structures	p. 41
Believing in Relations: Relativist Faith in Interactions, Actions, and Networks	p. 46
Summary and Conclusions	p. 52
Further Readings	p. 56
The Nature, Structures, and Modes of Operation of MACS	p. 59
The Nature of MACS: Information, Power, and Control	p. 61
Introduction	p. 61
Dealing with Power and Control	p. 76
Relating Theories to Empirical Observations	p. 88
Summary and Conclusions	p. 95
Further Readings	p. 99
The Structures of MACS: Market, Hierarchies, and Systemic Controls	p. 101
Introduction	p. 101
Market versus Hierarchy?	p. 102
The Metaphor of the System	p. 106
Relating Theories to Empirical Observations	p. 114
Summary and Conclusions	p. 126
Further Readings	p. 127
The Structure and Strategy of MACS	p. 129
Introduction	p. 129
Strategy and Strategic Planning	p. 130
Strategy and the Structure of MACS	p. 138
Product Life Cycle, Strategy, and Controls	p. 151
Strategy as Ideological Control	p. 153
Summary and Conclusions	p. 156
Further Readings	p. 158
MACS: Modes of Operation	p. 159
Introduction	p. 159
Closed-Rational versus Open-Natural Systems	p. 160
Typologies of Controls: Uncertainty, Means, and Ends	p. 162
Styles of Controls	p. 167
The Teleologies of MACS: From Ideals to Practice	p. 177
Control as Camouflage	p. 182
Relating Models to Empirical Observations	p. 188
Summary and Conclusions	p. 200
Further Readings	p. 203
MACS in Action: Issues of Change and Information Technology	p. 205
MACS and Change	p. 207
Introduction	p. 207
What is Change? A Commonsensical Definition	p. 209
Perspectives on MACS Change: The Power of Individuals and Institutions	p. 210
A Structuration Perspective: Change as Interplay between Structures and Actions	p. 215
A Relational Perspective on Change: Insights from the Think Pink Case	p. 238
A-centered Organizations and the Power of Relations	p. 252
Summary and Conclusions	p. 254
Further Readings	p. 257
MACS and Information Technology	p. 259
Introduction	p. 259
MACS and the Distance Making Controllers and Controlled	p. 260
MACS, IT, and Minimalist Controls: Further Insights from the Think Pink Case	p. 266
Summary and Conclusions	p. 274
Further Readings	p. 275
MACS as Practices: Issues of Accountability, Governance, and Ethics	p. 277
Making Sense of MACS Practices	p. 279
Introduction	p. 279
MACS, Governable Persons, and Power-Knowledge Relationships	p. 282
The Logic of MACS Practice	p. 289
Praising Numbers as Sacred Figures: MACS Training Regimes	p. 299
Summary and Conclusions	p. 307
Further Readings	p. 309
MACS, Accountability, and Governance	p. 311
Introduction	p. 311
Governance, Accountability, and Trust: From Societies to ôSocie-tiesö	p. 313
A Tale of Two Scandals: The Failure of Internal, Institutional, and Social Controls	p. 315
In Praise of Doubt: From the Tyranny of Transparency to a Search for Ethical Knowledge in Accounting, Accountability, and Governance	p. 328
Summary and Conclusions	p. 333
Further Readings	p. 335
References	p. 337
Index	p. 357
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