Advertisement

Human relations and budgeting systems

  • Norman Macintosh

Abstract

Recently the organizational behavioral ramifications of management accounting and information systems have come under the scrutiny of both practitioners and academics in this field. Some evidence is surfacing to suggest that accounting systems have been creating effects within organizations we had not bargained for. Our systems, it seems, are not always embraced warmly by organizational participants; and the magnitude of the unintended negative consequences is alarming.

Keywords

Leadership Style Human Relation Leadership Behavior Management Accountant Accounting Information 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Argyris, C., The Impact of Budgets on People, Controllership Foundation, Inc., Cornell University, Ithaca, NY, 1952.Google Scholar
  2. Becker, S., and D. Green, ‘Budgeting and employee behavior’, The Journal of Business, October 1962, pp. 392-402.Google Scholar
  3. Cherrington, D.J., and J.O. Cherrington, ‘Appropriate reinforcement contingencies in the budgeting process’, Journal of Accounting Research: Empirical Research in Accounting: Selected Studies, 1973, pp. 225-253.Google Scholar
  4. De Coster, D.T., and J.P. Fertakis, ‘Budget induced pressure and its relationship to supervisory behaviour’, The Journal of Accounting Research, Autumn 1968, pp. 237-246.Google Scholar
  5. Hofstede, G.H., The Game of Budget Control, Koninklijke Van Gorcum & Comp. N.V., Assen, The Netherlands, 1968.Google Scholar
  6. Hopwood, A.G., An Accounting System and Managerial behavior, Saxon House, Hampshire, UK, 1973.Google Scholar
  7. Hopwood, A.G., Accounting and Human behavior, Prentice-Hall, Inc., Englewood Cliffs, NJ, 1976.Google Scholar
  8. Mayo, I., The Social Problems of an Industrial Civilization, Harvard University Press, Cambridge, Mass, 1945.Google Scholar
  9. Miles, R.E., ‘Human relations or human resources’, Harvard Business Review, July–August 1966, pp. 148-155.Google Scholar
  10. National Industrial Conference Board, Budgetary Control in Manufacturing Industries, New York, 1931.Google Scholar
  11. Otley, D.T., ‘Budget use and managerial performance’, Journal of Accounting Research, Spring 1978, pp. 122-149.Google Scholar
  12. Perrow, C., Complex Organizations: A Critical Essay, Scott, Foresman and Company, 1972.Google Scholar
  13. Roethlisberger, F.J., and W.J. Dickson, Management and the Worker, Harvard University Press, Cambridge, Mass., 1947.Google Scholar
  14. Stedry, G.H., Budget Control and Cost behavior, Prentice-Hall, Inc., Englewood Cliffs, NJ, 1960.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 1985

Authors and Affiliations

  • Norman Macintosh

There are no affiliations available

Personalised recommendations