Sources and effects of decisions: a comment on Brunsson

Article Abstract:

Nils Brunsson defines decision making as independent from activity, but does not pursue the question of whether activity is a result of decision makers. Much traditional research on decision making leaves the process undefined, implying the correctness of standard models of individual and organizational activity where the activity is accepted as resulting from prior decisions. This opens activity to a wider range of explanations residing in the individual, the immediate social environments, or the larger environment. Another consequence of this approach is that decision making can be defined as independent of all other activities. An effect of decision making is to increase the chance that a choice will be made and an action produced. Organizations make decisions to enhance their legitimacy or as a substitute for internal commitment.

Decision-making, Decision making, Analysis, Brunsson, Nils

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Towards an optimal dialectical perspective: comments and extensions on Neimark and Tinker

Article Abstract:

The research work of Marilyn Neimark and Tony Tinker in the field of management control systems and their social construction offers a sound application and development of the dialectical approach, and assists in the determination of the deficiencies of orthodox perspectives on management control systems. The dialectical approach may not be reflexive enough, and may be deficient in that it fails to define certain management terms, uses arguments that are under-reasoned, and ignores major sources of research convergence. The dialectical and orthodox paradigms should be used simultaneously.

Management, Criticism and interpretation, Neimark, Marilyn, Tinker, Tony

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Social environments and organizational accounting

Article Abstract:

From the perspective that organizational framework stems from a reaction to environmental elements, hypotheses are developed concerning the extent of accountants and accounting efforts in organizations. The variations and expansions are viewed as progress in cultural rationality. The conditions that create accounting technologies, with cultural factors and rationalizations are described. Also, the influence of cultural determinism of organizational structure is examined for the impact on the determination of the organizations that can exist.

Usage, Corporate culture, Organizational research, Culture, Incorporation

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