Management accounting and action

  • Robert J. Swieringa
  • Karl E. Weick


Management accounting information is intended to facilitate and enhance decision-making, but this information also may influence action. This paper explores some preliminary ideas about how and why a management accounting approach such as return on investment may initiate and sustain forceful action.


Management Accounting Financial Leverage Shared Belief Leverage Factor Asset Turnover 
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.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. Anderson, P.A., Decision Making by Objection and the Cuban Missile Crisis, Administrative Science Quarterly (June 1983) pp. 201-222.Google Scholar
  2. Baiman, S., Agency Research in Managerial Accounting: A Survey, Journal of Accounting Literature (Spring 1982) pp. 154-213.Google Scholar
  3. Beyer, J.M., Ideologies, Values and Decision Making in Organizations, in Nystrom, P.C. and Starbuck, W.H. (eds), Handbook of Organizational Design, Vol. 2, pp. 166–202 (New York: Oxford University Press, 1981).Google Scholar
  4. Brunsson, N., The Irrationality of Action and Action Rationality: Decisions, Ideologies and Organizational Actions, Journal of Management Studies (1982) pp. 29-44.Google Scholar
  5. Dearden, J., The Case Against ROI Control, Harvard Business Review (May/June 1969) pp. 124-35.Google Scholar
  6. Demski, J., Information Analysis (Reading: Addison-Wesley, 1980).Google Scholar
  7. Demski, J. & Feltham G.A., Cost Determination: A Conceptual Approach (Ames: Iowa State University Press, 1976).Google Scholar
  8. Demski, J. & Krebs, D., Models in Managerial Accounting, Journal of Accounting Research (suppl. 1982) pp. 117-148.Google Scholar
  9. Einhorn, H.J., Hogarth, R.M., Behavioral Decision Theory: Processes of Judgment and Choice, The Journal of Accounting Research (Spring 1981) pp. 1-31.Google Scholar
  10. Feltham, G.A., Information Evaluation. Studies in Accounting Research No. 5. (Sarasota, FL: American Accounting Association, 1972).Google Scholar
  11. Festinger, L., Riecken, H.W. & Schachter, S., When Prophecy Fails (Minneapolis: University of Minnesota, 1956).CrossRefGoogle Scholar
  12. Geneen, H., Managing (Garden City, NY: Doubleday, 1984).Google Scholar
  13. Jerome, W.T., III, Executive Control — The Catalyst (New York: John Wiley, 1961).Google Scholar
  14. Johnson, H.T., Management Accounting in an Early Integrated Industrial: E.I. DuPont de Nemours Powder Company, 1903–1912, Business History Review (Summer 1975) pp. 184-204.Google Scholar
  15. Johnson, H.T., Management Accounting in an Early Multidivisional Organization: General Motors in the 1920s, Business History Review (Winter 1978) pp. 490-517.Google Scholar
  16. Kaplan, R.S., Advanced Management Accounting (Englewood Cliffs, NJ: Prentice Hall, 1982).Google Scholar
  17. Kaplan, R.S., The Evolution of Management Accounting, The Accounting Review (July 1984) pp. 390-418.Google Scholar
  18. Meyer, A.D., How Ideologies Supplant Formal Structures and Shape Responses to Environments, Journal of Management Studies (1982) pp. 45-61.Google Scholar
  19. O’Reilly, CA., III & Caldwell, D.F., The Commitment and Job Tenure of New Employees: Some Evidence of Postdecisional Justification, Administrative Science Quarterly (December 1981) pp. 597-616.Google Scholar
  20. Otley, D.T., Management Accounting and Organization Theory: A Review of Their Interrelationship, Unpublished Manuscript, Department of Accounting and Financial Administration, Michigan State University and Department of Accounting and Finance, University of Lancaster, 1982.Google Scholar
  21. Reece, J.S. & Cool, W.R., Measuring Investment Center Performance, Harvard Business Review (May/June 1978).Google Scholar
  22. Salancik, G.R., Commitment and the Control of Organizational Behavior and Belief, in Staw, B. and Salancik, G. (eds), New Directions in Organizational behavior, pp. 1–54 (Chicago: St. Clair, 1977).Google Scholar
  23. Sampson, A., The Sovereign State of ITT (Greenwich: Fawcett Publications, 1974).Google Scholar
  24. Snyder, M., When Belief Creates Reality, in Berkowitz, I. (ed.), Advances in Experimental Social Psychology, Vol. 18, pp. 247–305 (New York: Academic, 1984).Google Scholar
  25. Snyder, M., Tanke, E.D. & Bersheid, E., Social Perception and Interpersonal Behavior: On the Self Fulfilling Nature of Social Stereotypes, Journal of Personality and Social Psychology (1977) pp. 656-666.Google Scholar
  26. Solomons, D., Divisional Performance Measurement and Control (Homewood: Irwin, 1965).Google Scholar
  27. Starbuck, W.H., Congealing Oil: Inventing Ideologies to Justify Acting Ideologies Out, Journal of Management Studies (1982) pp. 3-27.Google Scholar
  28. Starbuck, W., Organizations as Action Generators, American Sociological Review (February 1983) pp. 91-102.Google Scholar
  29. Starbuck, W.H. & Hedberg, B.L.T., Saving an Organization from a Stagnating Environment, in Thorelli, H.B. (ed.), Strategy + Structure = Performance, pp. 249–58 (Bloomington: Indiana University Press, 1977).Google Scholar
  30. Staw, B.M., The Escalation of Commitment to a Course of Action, Academy of Management Review (1981) pp. 577-587.Google Scholar
  31. Swieringa, R.J., Accounting Magic, CGSM Enterprise (Spring 1984) pp. 21-26.Google Scholar
  32. Swieringa, R.J. & Weick, K.E., An Assessment of Laboratory Experiments in Accounting, Journal of Accounting Research (suppl. 1982) pp. 56-99.Google Scholar
  33. Thompson, J.D., Organizations in Action (New York: McGraw-Hill, 1967).Google Scholar
  34. Vancil, R.F., Decentralization: Managerial Ambiguity by Design (Homewood: Dow Jones-Irwin, 1979).Google Scholar
  35. Weick, K.E., The Social Psychology of Organizing, 2nd edn (Reading: Addison-Wesley, 1979).Google Scholar
  36. Weick, K.E., Managerial Thought in the Context of Action, in Srivastra, S. (ed.), The Executive Mind pp. 221–242 (San Francisco: Jossey-Bass, 1983).Google Scholar
  37. Winter, R.E., Avoiding Risks: Stree on Fast Profits Called A Key Deterrent to Capital Spending, The Wall Street Journal (Friday, 10 June, 1977) pp. 1, 27.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 1983

Authors and Affiliations

  • Robert J. Swieringa
    • 1
  • Karl E. Weick
    • 2
  1. 1.Cornell UniversityUSA
  2. 2.University of Texas at AustinUSA

Personalised recommendations