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| Author: | Colignon, R. Covaleski, M. |
| Title: | An examination of managerial accounting practices as a process of mutual adjustment. |
| Journal: | Accounting, Organizations and Society
1988 : VOL. 13:6, p. 559-579 |
| Index terms: | MANAGEMENT ACCOUNTING SOCIAL CONTROL |
| Language: | eng |
| Abstract: | A study of a firm's accounting practices before and after a severe financial crisis, linked with managerial accounting practices as organizational control mechanisms. The reflexive decision-making process, direction of resources and monitoring of division performance. The contradictory nature of accounting practices. Analysis of the organizational crisis. The process of mutual adjustment. Two Figures and two Tables illustrate the study. |
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