Organisation control is a subject of fundamental importance to the designer of accounting control systems. Yet discussions of accounting control tend to take place against a back-cloth of incomplete and outmoded theories of organisation and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organisations is explored, with particular reference to the role of accounting information systems. The analysis uncovers a number of issues (hat require resolution before the model can be applied to accounting information system design. Some directions for research on accounting controls are discussed.
CITATION STYLE
Otley, D. T., & Berry, A. J. (2019). Control, organisation and accounting. In Management Control Theory (pp. 101–114). Taylor and Francis. https://doi.org/10.1007/978-1-4899-7138-8_2
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