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| Author: | Parker, L. Lewis, N. |
| Title: | Classical management control in contemporary management and accounting: the persistence of Taylor and Fayol's world |
| Journal: | Accounting, Business and Financial History
1995 : SEP, VOL. 5:2, p. 211-236 |
| Index terms: | MANAGEMENT ACCOUNTING MANAGEMENT CONTROL |
| Language: | eng |
| Abstract: | This paper draws parallels between the contemporary concerns and foci of business and governments in today's international environment and those pertaining at the time of Frederick Taylor and Henri Fayol, founders of the classical management approach to control . The persistence and received profile of the classical management model of control is linked to contemporary Western management's economic rationalism. The genesis of this model of control is explored via its founders' personal backgrounds and industrial environments. |
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