The strategic agenda: accounting for issues and support

Article Abstract:

Accounting data and systems can be used to control and regulate conflict among shareholders competing for control of strategy in an organization. One of the steps involved in changing strategy is pre-enactment. Accounting systems play an important role in this and all stages by providing both a language and a conceptual framework for strategic change. An organization can be viewed as a loosely regulated ecosystem where many agendas exist, but only the agenda of management is the one recognized as legitimate. The organizational processes involved in strategic pre-enactment include issue evolution, issue framing, and mobilization of support. Strategy is formed by processing the issues and mobilizing support.

Management, Usage, Accounting and auditing, Accounting, Stockholders, Corporations, Strategic planning (Business)

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Control and organizational order

Article Abstract:

Forces beyond senior management can affect organizational order, and an understanding of this concept may require a new view of organizational control. Such 'reconceptualization' is needed since conventional managerial control models do not consider autonomous activity. There is a need for an alternate control concept which addresses all factors for stability and change. Control is beyond mere management prerogative. There is self-governance in organizations through the assumptions, ideals, and roles that underlie autonomous activity. Control is therefore a non-cybernetic system that includes both autonomous and managerial efforts.

Control theory, Order (Philosophy)

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The dilemma of implementing controls: the case of managerial accounting

Article Abstract:

There are problems involved in implementing accounting principles. A technical theory of control exists in managerial accounting. Individuals stay in control when confronted by embarrassing or threatening issues by using the personal-human theory of control. The effective use of the technical theory of control is inhibited by the use of the personal-human theory of control, and vice versa.

Managerial accounting

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