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

Macintosh, Norman B.; Quattrone, Paolo

Softcover

ISBN 10: 0470714476 ISBN 13: 9780470714478

Publisher: John Wiley & Sons, 2010

Synopsis

Management Accounting and Control Systems, 2nd Edition covers conventional themes of accounting and contgrol but from a different perspetive, using insights from sociological theories to understand their nature, functioning as daily practice, and the effects they have on our work lives, organizations, economies and societies. The book offers a toolbox to equip readers with a different approach to view management accounting and control systems. Utilising various sociological theories such as from labour process approaches to structuration and actor-network theories, utilising works of authors such as Pierre Bourdieu, Bruno Latour and Michael Foucault, the book combines real life organizational examples with highly speculative sociological theories producing a mix which is accessible and manageable.

About this title

About the Author

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.

From the Back Cover

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.

From the Inside Flap

"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

Edition details

• Publisher: John Wiley & Sons
• Publication date: 2010
• Language: English
• ISBN 10: 0470714476
• ISBN 13: 9780470714478
• Binding: Paperback
• Edition number: 2
• Number of pages: 378