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| Author: | Ahrens, T. Chapman, C. |
| Title: | The structuration of legitimate performance measures and management: day-to-day contests of accountability in a U.K. restaurant chain |
| Journal: | Management Accounting Research
2002 : JUN, VOL. 13:2, p. 151-172 |
| Index terms: | CASE STUDIES PERFORMANCE MEASUREMENT RESTAURANTS STRUCTURAL ANALYSIS ACCOUNTABILITY |
| Language: | eng |
| Abstract: | This paper reports on a longitudinal field study of accounting systems and their relationship to accountability in a U.K. restaurant chain. It is based on interviews and observations involving restaurant managers, the operations management hierarchy, and head office managers. In contrast to earlier studies of accounting and accountability this paper presents evidence to suggest that local managers' uses of central performance reports may serve to disseminate head office's strategic vision to operating units. It also sugges that the contests of accountability around performance measurement systems that have previously been reported in connection with major organizational transformations are a feature of everyday organizational management. |
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