Once upon a time life for the management accounting academic was simple. Static versus flexible budgets; controllable versus uncontrollable costs; significant versus insignificant variances. Prescriptions about accounting control systems could be confidently founded on a consensus of textbook authorities. It is easy to choose a straw man from amongst such authorities to illustrate the degree to which ‘problems’ in control were, in the relatively recent past, primarily identified as technical accounting issues (like the choices in the second sentence above). But such a selection is perhaps unfair — just as economists insist ‘it’s all in Keynes’, future researchers in accounting history will no doubt be able to uncover the roots of current wisdom in temptingly vulnerable texts such as Anthony and Dearden (paceLowe and Puxty).
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References
All references are to papers within the current volume, except as follows:
R. N. Anthony and J. Dearden, Management Control Systems, 3rd ed. (Irwin, 1976).
S. Baiman, ‘Agency Research in Managerial Accounting: A Survey’, Journal of Accounting Literature, vol. 1 (1982), pp. 154–213.
G. Burrell and G. Morgan, Sociological Paradigms and Organizational Analysis(Heinemann. 19791.
W. G. Ouchi, ‘A Conceptual Framework for the Design of Organizational Control Mechanisms’, Management Science. vol 25, no. 9 (1979), pp. 833–48.
C. R. Tomkins and R. E. V. Groves, ‘The Everyday Accountant and Researching his Reality’,Accounting Organizations and Society, vol. 8, no. 4 (1983),pp. 361–74.
R. Watts and G. Zimmerman, ‘The Demand for and Supply of Accounting Theories: The Market for Excuses’, Accounting Review, vol. 65, no. 2 (1979), pp. 273–305.
O. E. Williamson, Markets and Hierarchies(Free Press, 1975).
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© 1989 Wai Fong Chua, Tony Lowe and Tony Puxty
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Maunders, K. (1989). Autocritique I. In: Chua, W.F., Lowe, T., Puxty, T. (eds) Critical Perspectives in Management Control. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07658-1_15
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