Management accounting and control systems : an organizational and sociological approach / Norman Macintosh and Paolo Quattrone.

By:

Macintosh, Norman B

Contributor(s):

Quattrone, Paolo, 1968-

Material type: Text

TextPublication details: Hoboken, NJ : John Wiley & Sons, 2010.Edition: 2nd edDescription: xi, 365 p. : ill. ; 25 cmISBN:

0470714476 (pbk.)
9780470714478 (pbk.)

Subject(s):

DDC classification:

658.15 MAC

Contents:

Issues : why management accounting and control systems? -- Cases : building the empirical basis of the book -- Perspectives : a toolbox to understand management accounting and control systems -- MACS\' nature : information, power and control -- MACS\' structures : market, hierarchies, and systemic controls -- MACS\' structure and strategy -- MACS modes of operation -- MACS change -- MACS and information technology -- Making sense of MACS practices -- MACS, accountability, governance and ethical knowledge.

Holdings
Item type	Current library	Call number	Copy number	Status	Date due	Barcode
Standard Loan	Moylish Library Main Collection	658.15 MAC (Browse shelf(Opens below))	1	Available		39002100396440

Enhanced descriptions from Syndetics:

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.

Includes bibliographical references and index.

Table of contents provided by Syndetics

Preface (p. ix)
About the Authors (p. xii)
Part I An Introduction to MACS: Issues, Cases, and Perspectives (p. 1)
1 Issues: Why Management Accounting and Control Systems (MACS)? (p. 3)
1.1 Why are MACS so Important? (p. 3)
1.2 What are MACS? (p. 5)
1.3 The Structure of the Book (p. 6)
Further Readings (p. 8)
2 Cases: Building the Empirical Basis of the Book (p. 9)
2.1 Introduction (p. 9)
2.2 The Society of Jesus (p. 10)
2.3 Wedgwood Potteries (p. 18)
2.4 Empire Glass (p. 22)
2.5 Johnson & Johnson (p. 28)
2.6 Summary and Conclusions (p. 34)
Further Readings (p. 36)
3 Perspectives: A Toolbox to Understand MACS (p. 37)
3.1 Introduction (p. 37)
3.2 Believing in Reality: Positive Faith in Individuals, Needs, and Structures (p. 41)
3.3 Believing in Relations: Relativist Faith in Interactions, Actions, and Networks (p. 46)
3.4 Summary and Conclusions (p. 52)
Further Readings (p. 56)
Part II The Nature, Structures, and Modes of Operation of MACS (p. 59)
4 The Nature of MACS: Information, Power, and Control (p. 61)
4.1 Introduction (p. 61)
4.2 Dealing with Power and Control (p. 76)
4.3 Relating Theories to Empirical Observations (p. 88)
4.4 Summary and Conclusions (p. 95)
Further Readings (p. 99)
5 The Structures of MACS: Market, Hierarchies, and Systemic Controls (p. 101)
5.1 Introduction (p. 101)
5.2 Market versus Hierarchy? (p. 102)
5.3 The Metaphor of the System (p. 106)
5.4 Relating Theories to Empirical Observations (p. 114)
5.5 Summary and Conclusions (p. 126)
Further Readings (p. 127)
6 The Structure and Strategy of MACS (p. 129)
6.1 Introduction (p. 129)
6.2 Strategy and Strategic Planning (p. 130)
6.3 Strategy and the Structure of MACS (p. 138)
6.4 Product Life Cycle, Strategy, and Controls (p. 151)
6.5 Strategy as Ideological Control (p. 153)
6.6 Summary and Conclusions (p. 156)
Further Readings (p. 158)
7 MACS: Modes of Operation (p. 159)
7.1 Introduction (p. 159)
7.2 Closed-Rational versus Open-Natural Systems (p. 160)
7.3 Typologies of Controls: Uncertainty, Means, and Ends (p. 162)
7.4 Styles of Controls (p. 167)
7.5 The Teleologies of MACS: From Ideals to Practice (p. 177)
7.6 Control as Camouflage (p. 182)
7.7 Relating Models to Empirical Observations (p. 188)
7.8 Summary and Conclusions (p. 200)
Further Readings (p. 203)
Part III MACS in Action: Issues of Change and Information Technology (p. 205)
8 MACS and Change (p. 207)
8.1 Introduction (p. 207)
8.2 What is Change? A Commonsensical Definition (p. 209)
8.3 Perspectives on MACS Change: The Power of Individuals and Institutions (p. 210)
8.4 A Structuration Perspective: Change as Interplay between Structures and Actions (p. 215)
8.5 A Relational Perspective on Change: Insights from the Think Pink Case (p. 238)
8.6 A-centered Organizations and the Power of Relations (p. 252)
8.7 Summary and Conclusions (p. 254)
Further Readings (p. 257)
9 MACS and Information Technology (p. 259)
9.1 Introduction (p. 259)
9.2 MACS and the Distance Making Controllers and Controlled (p. 260)
9.3 MACS, IT, and Minimalist Controls: Further Insights from the Think Pink Case (p. 266)
9.4 Summary and Conclusions (p. 274)
Further Readings (p. 275)
Part IV MACS as Practices: Issues of Accountability, Governance, and Ethics (p. 277)
10 Making Sense of MACS Practices (p. 279)
10.1 Introduction (p. 279)
10.2 MACS, Governable Persons, and Power-Knowledge Relationships (p. 282)
10.3 The Logic of MACS Practice (p. 289)
10.4 Praising Numbers as Sacred Figures: MACS Training Regimes (p. 299)
10.5 Summary and Conclusions (p. 307)
Further Readings (p. 309)
11 MACS, Accountability, and Governance (p. 311)
11.1 Introduction (p. 311)
11.2 Governance, Accountability, and Trust: From Societies to ôSocie-tiesö (p. 313)
11.3 A Tale of Two Scandals: The Failure of Internal, Institutional, and Social Controls (p. 315)
11.4 In Praise of Doubt: From the Tyranny of Transparency to a Search for Ethical Knowledge in Accounting, Accountability, and Governance (p. 328)
11.5 Summary and Conclusions (p. 333)
Further Readings (p. 335)
References (p. 337)
Index (p. 357)

Author notes provided by Syndetics

Norman B. Macintosh is Professor Emeritus in Management Accounting and Control Systems (MACS) at Queen's University, Canada.
Paolo Quattrone is Professor of Accounting and Management Control at IE Business School, Madrid.