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| Author: | Abernethy, M.A. Vagnoni, E. |
| Title: | Power, organization design and managerial behaviour |
| Journal: | Accounting, Organizations and Society
2004 : APR-MAY, VOL. 29:3-4, p. 207-225 |
| Index terms: | Accounting information systems Decision making Management behaviour Organizational design Power Italy |
| Language: | eng |
| Abstract: | The impact of authority structures on the use of accounting information systems (AISs) is examined for decision control and decision management. The model is designed to enable an assessment of the relative impact of formal authority that stems from allocation of decision rights and informal authority that seems from individual power and influence. The basis of this study is the data collected from physician managers in large public teaching hospitals in Italy. |
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