The role of management accounting in organizational control systems: preliminary evidence of an organic approach

Durden, Christopher H., and Perera, Hector (2008) The role of management accounting in organizational control systems: preliminary evidence of an organic approach. In: Proceedings of 2008 AFAANZ/IAAER Conference, pp. 1-50. From: AFAANZ / IAAER Conference 2008, 6-8 July 2008, Sydney, NSW, Australia.

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Abstract

There seems to be recognition in the literature that traditional management accounting and control systems (MAC) have limitations. However, there is limited knowledge about the practices organisations with a strategic focus adopt in relation to the development and operation of MAC systems. The purpose of this paper is to report the findings of a study designed to observe and codify MAC practices and their interface with strategy within the natural setting of an organisation. The research is based on a case study of a New Zealand based food manufacturing company. The findings provide evidence of an organic approach in the development and support of a strategic focus to MAC. This suggests an innovative style of performance management in a contemporary organisation.

Item ID: 7522
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: management control system; organic control; case study; strategy formulation; strategy implmentation
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ISSN: 1328-780X
Date Deposited: 15 Feb 2010 22:26
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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