search query: @indexterm Organizational effectiveness / total: 283
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| Author: | Jones, S. |
| Title: | The Attitudes of Owner-Managers towards Accounting Control System Following Management Buyout |
| Journal: | Accounting, Organizations and Society
1992 : FEB, VOL.17, p.151-168 |
| Index terms: | ORGANIZATIONAL CHANGE ORGANIZATIONAL EFFECTIVENESS ACCOUNTING SYSTEMS |
| Language: | eng |
| Abstract: | An empirical study was conducted to explore the changes in accounting control systems (ACS) in the two years following management buyout. It was examined why and how ongoing managers changed their perceptions of the role and importance of ACS. Owner-managers seem to use ACS in a selective manner to facilitate changes in organizational structures and in the attitudes of participants, and to improve efficiency and profitability. |
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