ACCOUNTING, BUDGETING AND CONTROL SYSTEMS IN THEIR ORGANIZATIONAL CONTEXT: THEORETICAL AND EMPIRICAL PERSPECTIVES

  • Flamholtz E
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Abstract

This paper examines the relationship between accounting, budgeting and control in its actual organizational context from a theoretical as well as an empirical perspective. It argues that the process of exercising control in an organization is significantly more complex than conventional managerial accounting theory suggests. It also argues that budgeting and even an accounting system cannot be viewed as a control system per se; rather, they must be seen as a part of a carefully designed total system of organizational control. if the linkages between budgeting or an accounting measurement system and the other essential prerequisites of a control system are not adequate, then the system may not fulfill its intended functions. The validity and implications of these ideas are examined in the context: of the control systems of three organizations. The results suggest the need for a different orientation of the role that accounting and budgeting play in the control process as well as a broader concept of control itself. ABSTRACT FROM AUTHOR Copyright of Accounting, Organizations & Society is the property of Pergamon Press - An Imprint of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts)

Author-supplied keywords

  • ACCOUNTING
  • EMPIRICAL research
  • HUMAN behavior
  • MANAGEMENT controls
  • MANAGERIAL accounting
  • OPERATING budgets
  • ORGANIZATION
  • ORGANIZATIONAL behavior
  • THEORY

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Authors

  • Eric G Flamholtz

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