Developing Control Concepts In The Twentieth Century Rle Accounting

This book examines the conceptual development of control in the literature of both management and accounting disciplines, from 1900 to 1980. In order to portray the development of control concepts over time, the chapters are organized into sections relating to the schools of thought from which they emanated and a model of control is constructed to represent each group of concepts and their hypothesised inter-relationships. Having traced the development of control models a comparative analysis of historical development in the two streams of management and accounting literature is undertaken. This analysis reveals a pronounced lag of accounting development behind that of management literature. The reasons for this are then discussed.

This book examines the conceptual development of control in the literature of both management and accounting disciplines, from 1900 to 1980. In order to portray the development of control concepts over time, the chapters are organized into sections relating to the schools of thought from which they emanated and a model of control is constructed to represent each group of concepts and their hypothesised inter-relationships. Having traced the development of control models a comparative analysis of historical development in the two streams of management and accounting literature is undertaken. This analysis reveals a pronounced lag of accounting development behind that of management literature. The reasons for this are then discussed.

This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Management Control: Concept, Methods and Practices conceptualises management control concepts, methods and practices used by C-level executives and controllers in managing financial and strategic performance. The authors show how financial and strategic performance control processes can be integrated in order to create and improve internal strategic alignment. Alongside traditional controls (such as managing cost centres, profit centres, investment centres, budgeting, and variance reporting) the use of advanced costing systems (such as activity-based costing and time-driven activity-based costing) and the balanced scorecard in planning and executing improvements of financial and strategic performance is discussed. The authors illustrate how controllers can run a control process in which intended strategies, performance measures, performance targets, actions, and budgets are all aligned with each other across all organisational levels (vertical alignment) and between business units and functions (horizontal alignment), and in which financial performance is controlled in relation to strategic performance. The authors promote a holistic approach and highlight the role of human motivation in the design of management control systems. Using insights from the psychology literature on motivation in the workplace, this book argues that management control systems should not only align goals and interests of internal organisational actors, but also enhance their autonomous motivation and well-being in order to achieve sustainable performance. More specifically, the authors draw on self-determination theory to explain managerial behaviour in response to the use of control systems. Through the use of numerous examples from European companies, this book provides materials that can be used in business and management control courses at undergraduate and graduate level, as well as for use in the workplace. It will benefit managers, consultants, financial analysts, controllers, information systems designers, and executive leaders of organizations. [Subject: Business & Management]