Management control theory
著者
書誌事項
Management control theory
（History of management thought）
Dartmouth, c1998
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This volume of readings is designed to provide an overview of the development of the study of Management Control. Most of the readings are taken from work published in the last 35 years, although the paper by Giglioni and Bedian (1974), reviewing the period from 1900-1972 provides some roots back to the beginning of the 20th century. The 35 year window is arbitrary, but it was a period of considerable change in the range and intent of scholars and researchers in this field. In order to provide a basic foundation, the introductory section A contains the review paper by Giglioni and Bedian. Their paper demonstrates the subject of management control was developed with management accounting at its centre and was about the patterns of integration to be established and maintained within organizations to assist the attainment of organizational goals. In section B the theme of efficiency and effectiveness is explored. These readings are also ones in which consideration of organizational goals is generally taken as given. When these are assumed, control becomes a goal-directed and integrative mechanism.
This pursuit of effectiveness and efficiency and assumption of the existence of unproblematic organizational goals lay at the heart of the definition of management control provided by Robert Anthony (1965), where he claimed that management control was the process by which managers assure that resources are obtained and used effectively in the accomplishment of the organization's objectives. Section C is concerned with the work of authors who have explored the notion of control as adaptation. An early example of this was the work of Stafford Beer who, working within the traditions of operations research and cybernetics set out to build a model for the control of organizations that was logically necessary and sufficient. The readings in section D are concerned with the social structure of control in organizations. From the development of the human relations movement in management and organizational studies scholars began to give explicit attention to the interplay of people and their work. In focusing on the organization in its environment, section E links to the idea of contingency theory related to factors such as technology and organizational structure.
The focus is more on the organization as a whole than on the individual in the organization.
目次
- Part 1 Introduction: A conceptus of management control theory, Giovanni B. Giglioni, Arthur G. Bedeian. Part 2 Control as goal directed and integrative: The nature of management control (Management Control System), Robert N. Anthony, Joan Deaarden
- The problems of a paradigm - a critique of the prevailing orthodoxy (Management Control), Tony Lowe, Tony Puxty
- Positive and negative controls in business (Journal of Industrial Economics), Geoffrey Vickers
- On the idea of a management control system - integrating accounting and management control (Journal of Management Studies), E.A. Lowe
- Budgetary control and business behaviour (Accounting and Business Research), Adrian Buckley, Eugene McKenna
- Management control and integration at the conceptual level (Journal of management studies), A. E. Mills
- Control, organisation and accounting (Accounting Organisations and Society), D.T. Otley, A.J. Berry
- The contrability principle on responsibility accounting (The Accounting Review), Rick Antle, Joel S. Demski. Part 2 Control as adaption: autonomics - Systems one, two, three (Brain of the Firm), Stafford Beer
- Varieties of systems thinking - the case of soft systems methodology (Systems Dynamics review), Peter B. Checkland, Michael G. Haynes
- Managing diversity - strategy and control diversified British companies (Long Range Planning), Michael Goold, Andre Campbell
- The role of management control systems in creating competitive advantage - new perspectives (Accounting Organizations and Society). Part 4 Social structure of control in organisation: Budgeting and employee behaviour (Journal of Business), Selwyn Becker, David Green
- The impact of people on budgets (The Accounting review), Michael Schiff, Arie Y. Lewin
- Controls, control and management (Management Controls - New directions in basic research), Peter F. Drucker
- The poverty of management control philosophy (Academy of Management Review), Geert Hostede
- A contingent methodology for management control (Journal of Management Studies), L.John, J. Machin
- restoring the relevance of management accounting, Toshiro Hiromoto
- Management control systems and departmental interdependencies - an empirical study (Accounting Organizations and Society), N.B. Macintosh, R.L. Daft. Part 5 The organisation in its environment: The contingency theory of management accounting achievement and prognosis (Accounting, Organizations and Society), David T. Otley
- Impact of participation in the budgetary process on managerial attitudes and performance - universalistic and contingency perspectives (Decision Sciences), Vijay Govindarajan. (Part contents).
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