The organizational context of accounting

  • Jacob G. Birnberg
  • Lawrence Turopolec
  • S. Mark Young

Abstract

It is our contention that accountants have typically sought to reduce uncertain situations into a framework characterized by well structured tasks and highly measureable outputs. We review the literature on budgetary and organizational control in the light of this argument. Furthermore, we describe the many kinds of behaviors that can result from the efforts of subordinates to distort the information system to their desired ends when they find themselves operating outside the structured and measureable framework.

Keywords

Organizational Context Transfer Price Task Characteristic Account Research Organizational Control 
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 1983

Authors and Affiliations

  • Jacob G. Birnberg
    • 1
  • Lawrence Turopolec
    • 1
  • S. Mark Young
    • 1
  1. 1.Graduate School of BusinessUniversity of PittsburghPittsburghUSA

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