4 The focus of this text is on the provision of information that will assist managers to guide their organizations in appropriate directions. Previous chapters have reviewed the nature of the control process and have outlined current theories of individual motivation and organizational structure. We now turn to the nature of the management task itself and the provision of management information. Firstly, the function of management is investigated to determine what management is and what purposes it serves. Next, the context of management is reviewed, and the circumstances and ethos in which managers operate outlined. Finally, the role of information in the management process is considered, with an emphasis on how it is gathered, processed and used.
CITATION STYLE
Emmanuel, C., Otley, D., & Merchant, K. (1990). The management of business enterprises. In Accounting for Management Control (pp. 87–108). Springer US. https://doi.org/10.1007/978-1-4899-6952-1_4
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