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Author:Ezzamel, M.
Willmott, H.
Title:Accounting for teamwork: A critical study of group-based systems of organizational control
Journal:Administrative Science Quarterly
1998 : JUN, VOL. 43:2, p. 358-396
Index terms:ORGANIZATIONAL CONTROL
MANAGEMENT CONTROL
ACCOUNTING
TEAM WORK
GROUP DECISION MAKING
SELF-DEVELOPMENT
Language:eng
Abstract:This study investigates the role of accounting calculations in the process of reorganizing the manufacturing capabilities of a retailing company. Usually the novelty and mutual benefits of teamwork is emphasized, but this study shows how its introduction to replace line work extended rather than supplanted traditional systems of management control. The move to teamwork had the unintended effect of fermenting hostility toward the managerial goal of making the teams fully self-managing.
SCIMA record nr: 178595
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