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The organizational context of accounting

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Readings in Accounting for Management Control

Abstract

It is our contention that accountants have typically sought to reduce uncertain situations into a framework characterized by well structured tasks and highly measureable outputs. We review the literature on budgetary and organizational control in the light of this argument. Furthermore, we describe the many kinds of behaviors that can result from the efforts of subordinates to distort the information system to their desired ends when they find themselves operating outside the structured and measureable framework.

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Author information

Authors and Affiliations

  1. Graduate School of Business, University of Pittsburgh, Pittsburgh, PA, 15260, USA

    Jacob G. Birnberg, Lawrence Turopolec & S. Mark Young

Authors
  1. Jacob G. Birnberg
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  2. Lawrence Turopolec
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  3. S. Mark Young
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Editor information

Editors and Affiliations

  1. University of Glasgow, UK

    Clive Emmanuel

  2. University of Lancaster, UK

    David Otley

  3. University of Southern California, USA

    Kenneth Merchant

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© 1983 Springer Science+Business Media Dordrecht

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Birnberg, J.G., Turopolec, L., Young, S.M. (1983). The organizational context of accounting. In: Emmanuel, C., Otley, D., Merchant, K. (eds) Readings in Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7138-8_6

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  • DOI: https://doi.org/10.1007/978-1-4899-7138-8_6

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-0-412-41490-9

  • Online ISBN: 978-1-4899-7138-8

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