Recent technological and environmental changes have shifted the operations of management control systems from meeting separate, individually based budgetary goals to management control techniques that emphasize group and team control structures. Accordingly, team-based management controls that incorporate normative, instrumental, and coercive controls are being used in complex organizations to monitor production quality and cost control, manage incentive systems, and design and implement management accounting systems. This book provides the first attempt to bring the theory of organizational…mehr
Recent technological and environmental changes have shifted the operations of management control systems from meeting separate, individually based budgetary goals to management control techniques that emphasize group and team control structures. Accordingly, team-based management controls that incorporate normative, instrumental, and coercive controls are being used in complex organizations to monitor production quality and cost control, manage incentive systems, and design and implement management accounting systems. This book provides the first attempt to bring the theory of organizational ecology to the forefront in behavioral accounting research. The adaptation framework has been utilized to incorporate environmental and technological issues as well as organizational structural and contextual factors to examine recent developments in management control systems, particularly the use of accounting systems in managing the performance of teams. Researchers and teachers in graduate programs, managers in business, and service organizations who use work groups to manage their organization activities should find this work an immense addition to their collections.
Seleshi Sisaye is professor of accounting at Duquesne University. His research and teaching interests are in behavioral managerial accounting, organizational sociology, and international development. He has presented papers at international, national and regional conferences, and has published two scholarly books, more than twenty-five articles, and book reviews in both scholarly and professional journals. He is currently conducting research on sustainability development and reporting.
Inhaltsangabe
ContentsContentsContentsAcknowledgments ixIntroduction xi1-Ecological Approaches of Organizations 1Community Ecology2Evolutionary Economics3Geographical Ecology4Political Ecology5Ecological Anthropology7Industrial Ecology8Human Ecology10Population Ecology of Organizations11Organizational Ecology132 Environmental Influences on Organizational Selection and Adaptation Change Strategies 21Effects of Economic Growth and Political Issues on Environmental Resources22Organizational Environmental Attributes and Characteristics22Environmental Issues and Organizational Change Strategies25Organizational Adaptation and Structural Changes273 Selection and Organizational Change 43Natural Selection Processes of Organizations43Selection and Organizational Inertia47Liability of Newness: Age Dependence and Organizational Mortality50Environmental Imprinting and Organizational Founding52Organizational Niche, Density, and Competition56Organizational Density: Legitimation and Competition64Organizational Density Effects on Founding and Mortality Rates68Organizational Inertia, Adaptation, and Environmental Changes714 Adaptation and Organizational Change 81The Role of External Factors in Organizational Adaptation Processes82Natural Selection Process, Inertia, and Change Orientations83Inertia and Decline Effects on Organizational Change85Organizational Age and Size Influences on Growth and Decline86Organizational Adaptation90Adaptive Change Strategies93Organizational Learning93The Organizational Ecology Inertial View of Strategy97Strategic Adaptation to Change98Organizational Growth Strategies of Public Accounting Firms1075 Adaptation Strategies in Management Control Systems 115Power, Management Control, and Compliance Systems116Systems Approach to Organizational Change and Development120Systems Intervention Strategies: Process vs. Structural Intervention125A Process View of Culture and Organizational Power Control130A Cultural Systems View of Management Control Innovation: The Shift from Individual to Team-Based Management Control Systems1346 Management Control Systems and the Functional Adaptation Performance of Work Teams 143The Adaptation Framework of Management Accounting and Control Systems143Work Teams: Definitions144Teams and Management Control Systems145Process, Structural, and Technological Factors: Their Effect on Making Management Control Systems of Teams Adaptive154Teams, Management Control, and Process Innovations160Teams, Cultural Systems Change, Organizational Development, and Management Control Systems165Ecological Adaptation and Management Control of Teams1677 Conclusion: An Overview of the Implications of the Ecology of Management Accounting and Control Systems 175The Selection Approach to Management Accounting and Control Systems175The Adaptation Approach to Management Accounting and Control Systems177Concluding Remarks178References 181Author Index 201Subject Index 211
ContentsContentsContentsAcknowledgments ixIntroduction xi1-Ecological Approaches of Organizations 1Community Ecology2Evolutionary Economics3Geographical Ecology4Political Ecology5Ecological Anthropology7Industrial Ecology8Human Ecology10Population Ecology of Organizations11Organizational Ecology132 Environmental Influences on Organizational Selection and Adaptation Change Strategies 21Effects of Economic Growth and Political Issues on Environmental Resources22Organizational Environmental Attributes and Characteristics22Environmental Issues and Organizational Change Strategies25Organizational Adaptation and Structural Changes273 Selection and Organizational Change 43Natural Selection Processes of Organizations43Selection and Organizational Inertia47Liability of Newness: Age Dependence and Organizational Mortality50Environmental Imprinting and Organizational Founding52Organizational Niche, Density, and Competition56Organizational Density: Legitimation and Competition64Organizational Density Effects on Founding and Mortality Rates68Organizational Inertia, Adaptation, and Environmental Changes714 Adaptation and Organizational Change 81The Role of External Factors in Organizational Adaptation Processes82Natural Selection Process, Inertia, and Change Orientations83Inertia and Decline Effects on Organizational Change85Organizational Age and Size Influences on Growth and Decline86Organizational Adaptation90Adaptive Change Strategies93Organizational Learning93The Organizational Ecology Inertial View of Strategy97Strategic Adaptation to Change98Organizational Growth Strategies of Public Accounting Firms1075 Adaptation Strategies in Management Control Systems 115Power, Management Control, and Compliance Systems116Systems Approach to Organizational Change and Development120Systems Intervention Strategies: Process vs. Structural Intervention125A Process View of Culture and Organizational Power Control130A Cultural Systems View of Management Control Innovation: The Shift from Individual to Team-Based Management Control Systems1346 Management Control Systems and the Functional Adaptation Performance of Work Teams 143The Adaptation Framework of Management Accounting and Control Systems143Work Teams: Definitions144Teams and Management Control Systems145Process, Structural, and Technological Factors: Their Effect on Making Management Control Systems of Teams Adaptive154Teams, Management Control, and Process Innovations160Teams, Cultural Systems Change, Organizational Development, and Management Control Systems165Ecological Adaptation and Management Control of Teams1677 Conclusion: An Overview of the Implications of the Ecology of Management Accounting and Control Systems 175The Selection Approach to Management Accounting and Control Systems175The Adaptation Approach to Management Accounting and Control Systems177Concluding Remarks178References 181Author Index 201Subject Index 211
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