Abstract
Recently the organizational behavioral ramifications of management accounting and information systems have come under the scrutiny of both practitioners and academics in this field. Some evidence is surfacing to suggest that accounting systems have been creating effects within organizations we had not bargained for. Our systems, it seems, are not always embraced warmly by organizational participants; and the magnitude of the unintended negative consequences is alarming.
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
Argyris, C., The Impact of Budgets on People, Controllership Foundation, Inc., Cornell University, Ithaca, NY, 1952.
Becker, S., and D. Green, ‘Budgeting and employee behavior’, The Journal of Business, October 1962, pp. 392-402.
Cherrington, D.J., and J.O. Cherrington, ‘Appropriate reinforcement contingencies in the budgeting process’, Journal of Accounting Research: Empirical Research in Accounting: Selected Studies, 1973, pp. 225-253.
De Coster, D.T., and J.P. Fertakis, ‘Budget induced pressure and its relationship to supervisory behaviour’, The Journal of Accounting Research, Autumn 1968, pp. 237-246.
Hofstede, G.H., The Game of Budget Control, Koninklijke Van Gorcum & Comp. N.V., Assen, The Netherlands, 1968.
Hopwood, A.G., An Accounting System and Managerial behavior, Saxon House, Hampshire, UK, 1973.
Hopwood, A.G., Accounting and Human behavior, Prentice-Hall, Inc., Englewood Cliffs, NJ, 1976.
Mayo, I., The Social Problems of an Industrial Civilization, Harvard University Press, Cambridge, Mass, 1945.
Miles, R.E., ‘Human relations or human resources’, Harvard Business Review, July–August 1966, pp. 148-155.
National Industrial Conference Board, Budgetary Control in Manufacturing Industries, New York, 1931.
Otley, D.T., ‘Budget use and managerial performance’, Journal of Accounting Research, Spring 1978, pp. 122-149.
Perrow, C., Complex Organizations: A Critical Essay, Scott, Foresman and Company, 1972.
Roethlisberger, F.J., and W.J. Dickson, Management and the Worker, Harvard University Press, Cambridge, Mass., 1947.
Stedry, G.H., Budget Control and Cost behavior, Prentice-Hall, Inc., Englewood Cliffs, NJ, 1960.
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 1985 Springer Science+Business Media Dordrecht
About this chapter
Cite this chapter
Macintosh, N. (1985). Human relations and budgeting systems. 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_11
Download citation
DOI: https://doi.org/10.1007/978-1-4899-7138-8_11
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-412-41490-9
Online ISBN: 978-1-4899-7138-8
eBook Packages: Springer Book Archive