Abstract
Accounting is a system designed to measure, aggregate, and transmit financial data for a variety of managerial purposes. In most organizations, the accounting system is an integral part of the overall core control system because of its measurement capability and the need for measures to facilitate control.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Birnberg, J.G. and C. Snodgrass, “Culture and Control: A Field Study”, Accounting, Organizations and Society, 1988, 13:5, 447–464.
Buckley, J.W. and K. Lightner, Essentials of Accounting, (Encino, CA: Dickenson Publishing Co., 1975).
Daley, L., Jiambalvo, J., Sundem, G., and Y. Kondo, “Attitudes Toward Financial Control Systems in the U.S. and Japan”, Journal of International Business Studies, 1985, 16:3, 91–110.
Dent, J.F., “Accounting and Organizational Cultures: A Field Study of the Emergence of a New Organizational Reality”, Accounting, Organizations and Society, 1991, 16:82, 705–732.
Flamholtz, E., Human Resource Accounting, (San Francisco, CA: Jossey-Bass Publishers, Inc., 1985).
Jones, CS., “The Attitudes of Owner-Managers Towards Accounting Control Systems Following Management Buyout”, Accounting. Organizations and Society, 1992, 17:2, 151–168.
Kerr, S., “On the Folly of Rewarding A, While Hoping for B,” Academy of Management Journal, (December, 1975), pp. 769–783.
Lawler, E.E. and J.G. Rhode, Information and Control in Organizations, (Pacific Palisades, CA: Goodyear Publishing Co., 1976).
Merchant, K.A., “The Effects of Financial Controls on Data Manipulation and Management Myopia”, Accounting, Organizations and Society, 1990, 15:4, 297–314.
Rights and permissions
Copyright information
© 1996 Kluwer Academic Publishers
About this chapter
Cite this chapter
Flamholtz, E.G. (1996). The Role of Accounting Systems in Organizational Control. In: Effective Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4613-1359-5_8
Download citation
DOI: https://doi.org/10.1007/978-1-4613-1359-5_8
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4612-8586-1
Online ISBN: 978-1-4613-1359-5
eBook Packages: Springer Book Archive