Management Accounting and Control Systems: An Organizational and Sociological Approach - Softcover

Macintosh, Norman B.; Quattrone, Paolo

 
9780470714478: Management Accounting and Control Systems: An Organizational and Sociological Approach

Inhaltsangabe

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

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Über die Autorin bzw. den Autor

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.

Von der hinteren Coverseite

This book 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 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. It includes a new chapter on MACS, Accountability and Governance; adapted and new case studies; adds new theoretical perspectives relevant to current practices, teaching needs and academic development; new material is provided dealing with MACS role in relation to issues of ethics.

Aus dem Klappentext

"A "Modern Classic" is what comes to mind when I read this new version of the book. It is modern in the sense that it takes as its starting point the most inspiring social theories that have emerged in recent years. It is classic in the sense that it teaches us that accounting is an age-old practice the content and meaning of which changes with the times. The rationale is that management accounts and control systems are used by real people surrounded by established practices and organizational structures. Students will prepare for life by working with this book."
 
Sten Jönsson
 
University of Gothenburg, Sweden
 

"The reader will find their thinking challenged and stimulated on topics as diverse as corporate governance, accountability, budgeting and system design and use. This is a ground breaking, conceptual analysis which should revolutionize our thinking and teaching of management accounting and control systems."
 
David J Cooper
 
University of Alberta, Canada
 

"Macintosh and Quattrone's text delivers a seminal moment in the management accounting and control research literature. Integrating history and contemporary corporate cases, philosophy and practice, they challenge the sterile technicist perspectives that often characterise the management control literature. Their distinctive approach to the web of strategy, structure, power, and control confronts us with the challenges of governance, values, ethics and society. This is a refreshing voyage into a world that matters."
 
Lee D. Parker
 
University of South Australia

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