By Clive Emmanuel, David Otley
This text's nice success has been to put administration accounting in its right context inside a pragmatic administration regulate procedure. with out ignoring the technical aspect of administration accounting, the authors reveal vividly that the behavioural and organizational elements are of equivalent value. 'The fantastic thing about the ebook is its completeness and coherence. it's eminently obtainable to scholars and will be used both as a self-contained unit in moment yr educating or because the origin for a part of a 3rd 12 months direction ...- It merits the eye of anyone instructing administration accounting on measure classes and is strongly prompt for attention for adoption for moment and 3rd 12 months courses.' British Accounting assessment
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Give some counter-examples, and relate your ans wer to Earl and Hopwood's (1981) analysis. , a tutorial group; a sports club; or an organization which employs you). How well do the performance measures relate to the group goals, and what problems do any mis-matches engender? 2 The design of organizations SUMMARY This chapter is concerned with the ways in which organizational structure can act as a me ans of influencing and controlling the behaviour of the individuals who work within it. This is the subject matter of organizational theory, so the first part of the chapter reviews its development.
In the programmed situation, it is possible to specify the inputs necessary to produce a given output. The accountant is thus able to construct a detailed budget itemizing appropriate levels of spending: such costs are described as engineered being based on industrial engineering measurements, and standard costing methods may be used. In the non-programmed situation it is possible to specify the inputs required to produce desired results only in the most vague manner. Here a manager may be allocated a lump sum that he may spend as he judges best.
It may thus be seen that improved predictive models are crucial to the development of improved control systems. Programmed and non-programmed decisions There is an important distinction to be made, wh ich is fundamental to the structure of subsequent chapters in this book, between programmed and non-programmed decisions in the control process. A programmed decision is defined as one where the decision situation is sufficiently weIl understood for a reliable prediction of the decision outcome to be made.
Accounting for Management Control by Clive Emmanuel, David Otley