Control, organization and accounting

  • D. T. Otley
  • A. J. Berry


Organization control is a subject of fundamental importance to the designer of accounting control systems. Yet discussions of accounting control tend to take place against a back-cloth of incomplete and outmoded theories of organization and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organizations is explored, with particular reference to the role of accounting information systems. The analysis uncovers a number of issues that require resolution before the model can be applied to accounting information system design. Some directions for research on accounting controls are discussed.


Predictive Model Management Control Human Organization Accounting Information Contingency Theory 
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.


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Copyright information

© Springer Science+Business Media Dordrecht 1980

Authors and Affiliations

  • D. T. Otley
    • 1
  • A. J. Berry
    • 2
  1. 1.University of LancasterUK
  2. 2.Manchester Business SchoolUK

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