Advertisement

Power and Management Control

  • Keith Robson
  • David J. Cooper

Abstract

Management control is conventionally regarded as a set of practices designed to ensure that individuals, organisations and societies satisfy their goals (Anthony, 1965). This statement, bland in itself, has been elaborated, explored and criticised in the management control literature (see, for example, the chapters in this book). Yet the above argument is also one about power or at least there is a theory of power (as authority) present, even in its absence. Individuals have goals which they act to satisfy. The statement also suggests that organisations have goals which individuals act to satisfy. But what is the relationship between the two? Are these goals themselves interdependent with the social world in which they are located? How is it we can account for the construction of these ‘goals’? This is itself a question of power. Further, if conflict and resistance inhabit organisational life, then management control practices can be evaluated as power systems, reproducing or undermining the economic social and political patterns in organisations and society.

Keywords

Management Control Industrial Relation Subjectivist Approach Management Control System Historical Materialist 
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. H. E. Aldrich and S. Mindlin, ‘Uncertainty and Dependence: The Perspectives on Environment’ in L. Karpic (ed.) Organization and Environment(London: Sage, 1978).Google Scholar
  2. H. E. Aldrich, Organisations and Environments(Englewood Cliffs, N.J.: Prentice-Hall, 1979).Google Scholar
  3. L. Althusser, For Marx(London: Allen Lane, 1969).Google Scholar
  4. L. Althusser and E. Balibar, Reading Capital(London: NLB, 1970).Google Scholar
  5. R. N. Anthony and J. Dearden, Management Control Systems,5th edn (Irwin. 1984).Google Scholar
  6. R N Anthon Planning and Control Systems(Harvard 1965). Google Scholar
  7. P. Armstrong, ‘Changing Management Control Strategies: The Role of Competition Between Accountancy and other Organisational Professions’, Accounting, Organisations and Society(1985) pp. 129–48.Google Scholar
  8. P. Bachrach and M. S. Baratz, ‘Decisions and Non-decisions: An Analytical Framework’, American Political Science Review(1963) pp. 641–51.Google Scholar
  9. P. Bachrach and M. S. Baratz, Power and Poverty: Theory & Practice(New York: O.U.P., 1970).Google Scholar
  10. S. Baiman, ‘Agency Research in Managerial Accounting: A Survey’, Journal of Accounting Literature(Spring 1982) pp. 154–213.Google Scholar
  11. M. Bariff and J. R. Galbraith, ‘Intraorganizational Power’ Considerations for Designing Information Systems’, Accotmting Organizations and Society(1978) pp. 15–27.Google Scholar
  12. Ted Benton, ‘Objective’ Interests and the Sociology of Power’, Sociology(May 1981) pp. 161–84.Google Scholar
  13. A. A. Berle and G. C. Means, The Modern Corporation and Private Property(New York: Macmillan, 1932).Google Scholar
  14. A. Berry, T. Capps, D. J. Cooper, T. Hopper and E. A. Lowe, ‘NCB Accounts - A Mine of Misinformation?’, Accountancy(Jan. 1985).Google Scholar
  15. H. Beynon, Working for Ford(Harmondsworth: Penguin, 1972).Google Scholar
  16. Roy Bhaskar, The Possibility of Naturalism(Brighton: Harvester, 1979).Google Scholar
  17. N. Bjorn-Andersen and P. Petersen, ‘Computer Facilitated Changes in the Management Power Structure’, Accounting Organizations and Society(1980) pp. 203–16.Google Scholar
  18. R. B. Du Boff and E. F. Herman, ‘Alfred Chandler’s New Business History: A Review’, Politics and Society.vol. 10 no. 1 (1980).Google Scholar
  19. R. J. Boland and L. R. Pondy, ‘Accounting in Organizations: A Union of Natural and Rational Perspectives’, Accounting Organizations and Society(1983) pp. 223–34.Google Scholar
  20. H. Braverman, Labour and Monopoly Capital(New York: Monthly Review Press, 1974).Google Scholar
  21. M. Burawoy, Manufacturing Consent: Changes in the Labour Process under Monopoly Capitalism(Chicago U.P., 1979).Google Scholar
  22. S. Burchell, C. Clubb, A. Hopwood, J. Hughes and J. Nahapiet, ‘The Roles of Accounting in Organizations and Society’, Accounting Organizations and Society(1980) pp. 5–27.Google Scholar
  23. S. Burchell, C. Clubb and A. G. Hopwood, ‘Accounting in its Social Context: Towards a history of Value Added in the UK’, Accounting Organizations aɛtd Society (1985) Google Scholar
  24. P. Bougen and S. Ogden, ‘Power in Organizations: Some Implications for the Use of Accounting in Industrial Relations’, Managerial Financet19R21_Google Scholar
  25. D. Clawson, Bureaucracy and the Labour Process: The Transformation of U.S. Industry 1860–1920(New York: Monthly Review Press, 1980).Google Scholar
  26. S. Clegg. Power, Rule and Domination(London: RKP, 1975).Google Scholar
  27. S. Clegg, The Theory of Power and Organisation(London: RKP, 1979).Google Scholar
  28. S. Clegg and David Dunkerley, Organisation, Class and Control(London: RKP, 1980).Google Scholar
  29. S. Clegg, ‘Organization and Control’, Administrative Science Quarterly,vol. 26, no. 4 (1981) pp. 545–62.Google Scholar
  30. D. J. Cooper et al.,‘Accounting in Organized Anarchies’, Accounting Organizations and Society(1981) pp. 175–91.Google Scholar
  31. D. J. Cooper, ‘A Social and Organizational View of Management Accounting’, in M. Bromwich and A. Hopwood (eds) Essays in British Accounting Research(London: Pitmans, 1981).Google Scholar
  32. D. J. Cooper, ‘Tidiness, Muddle and Things: Commonalities and Divergencies in two approaches to Management Accounting research’, Accounting Organizations and Society(1983) pp. 269–83.Google Scholar
  33. D. J. Cooper, E. A. Lowe, A. G. Puxty and H. Willmott, ‘The Accountancy Profession Corporatism and the State’ (this volume).Google Scholar
  34. M. Cousins and A. Hussain, Michel Foucault(London: Macmillan, 1984).Google Scholar
  35. M. Crozier, The Bureaucratic Phenomenon(London: Tavistock, 1964).Google Scholar
  36. R. M. Cyert and J. G. March, A Behavioural Theory of the Firm(Englewood Cliffs, N.J.: Prentice-Hall, 1963).Google Scholar
  37. R. A. Dahl, ‘The Concept of Power’, Behavioural Science,2 (1957) pp. 201–5.Google Scholar
  38. R. A. Dahl, Who Governs?(New Haven: Yale, 1963).Google Scholar
  39. J. Dermer, Management Planning and Control Systems(Homewood Illinois: Richard D. Irwin, 1977).Google Scholar
  40. P. Dews, ‘Power and Subjectivity in Foucault’, New Left Review(1984).Google Scholar
  41. H. Dreyfus and P. Rabinow, Michel Foucault: Beyond Structuralism and Hermeneutics(Brighton: Harvester, 1982).Google Scholar
  42. R. Edwards, Contested Terrain: The Transformation of the Workplace in the Twentieth Century(London: Heinemann, 1979).Google Scholar
  43. Michel Foucault, Discipline and Punish(London: Allen Lane, 1977).Google Scholar
  44. Michel Foucault, Power/Knowledge(ed.) C. Gordon (Brighton: Harvester, 1980).Google Scholar
  45. Michel Foucault, The History of Sexuality, vol.1 (Harmondsworth: Penguin, 1981).Google Scholar
  46. Michel Foucault, ‘The Subject and Power’ in H. Dreyfus and P. Rabinow Michel Foucault (1982).Google Scholar
  47. A. Francis, ‘Families, Firms and Finance Capital: The Development of UK Industrial Firms with particular reference to their ownership and control’, Sociology(1980).Google Scholar
  48. A. Francis, J. Turk and P. Willman (eds), Power, Efficiency and Institutions(London: Heinemann, 1983).Google Scholar
  49. J. R. P. French and B. H. Raven, The Bases of Social Power’ in D. Cartwright (ed.) Studies in Social Power(Ann Arbor: University of Michigan Press, 1959) pp. 150–67.Google Scholar
  50. A. Friedmann, ‘Responsibility versus Direct Control over the Labour Process’, Capital and Class(1977) pp. 43–57.Google Scholar
  51. H. Garfinkel, Studies in Ethnomethodology(Englewood Cliffs, N.J.: Prentice-Hall, 1967).Google Scholar
  52. Anthony Giddens, Central Problems in Social Theory(London: Macmillan, 1979).Google Scholar
  53. Anthony Giddens, A Contemporary Critique of Historical Materialism(London: Macmillan, 1982).Google Scholar
  54. Anthony Giddens, The Constitution of Society(Cambridge: Polity Press, 1984).Google Scholar
  55. D. M. Gordon, R. Edwards and M. Reich, Segmented Work, Divided Workers(CUP, 1982).Google Scholar
  56. S. J. Gould, The Mismeasure of Man(Harmondsworth: Penguin, 1981).Google Scholar
  57. A. Gorz, (ed.) The Division of Labour: The Labour Process and Class Struggle in Modern Capitalism(Sussex: Harvester Press, 1976).Google Scholar
  58. J. R. Haring, ‘Accounting Rules & “The Accounting Establishment”’, Journal of Business(1979) pp. 507–20.Google Scholar
  59. D. J. Hickson, C. R. Hinings, C. A. Lee, R. E. Schneck and J. H. Pennings, ‘A Strategic Contingencies Theory of Intra-organisational Power’, Administrative Science Quarterly(1971) pp. 216–29.Google Scholar
  60. F. S. Hills and T. Mahoney, ‘University Budget and Organizational Decision-Making’, Administrative Science Quarterly(Sep. 1978) pp. 454–65.Google Scholar
  61. B. Hindess, ‘Power, Interests and the Outcome of Struggles’, Sociology(1982) pp. 498–511.Google Scholar
  62. C. R. Hinings, D. J. Hickson, J. M. Pennings and R. E. Schneck, ‘Structural Conditions of Intraorganizational Power’, Administrative Science Quarterly(1974) pp. 22–44.Google Scholar
  63. Anthony Hope and John Briggs, ‘Accounting Policy-Making Some Lessons from the Deferred Taxation Debate’, Accounting& Business Research(1982) pp. 83–96.Google Scholar
  64. Anthony Hope and Rob. Gray, ‘Power and Policy Making: The Development of an “R & D” Standard’, Journal of Business Finance and Accounting(1982).Google Scholar
  65. T. Hopper, D. J. Cooper E. A. Lowe and T. Capps, ‘Financial Control and the Labour Process in a Nationalised Industry’ in D. Knights and H. Willmott (eds) Managing the Labour Process(London: Gower, 1986).Google Scholar
  66. A. Hopwood, ‘The Archaeology of Accounting Systems’, Accounting Organizations and Society.1987.Google Scholar
  67. K. Hoskin and R. Macve, ‘The Power of Accounting’, Accounting Organizations and Society(1986).Google Scholar
  68. M. E. Hussein and J. C. Ketz, ‘Ruling Elites of the FASB: A Study of the Big Eight’, Accounting Review(1980) pp. 354–67.Google Scholar
  69. M. Jensen and W. H. Meckling,‘Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure’, Journal of Financial Economics,vol. 3 (Oct. 1976) pp. 395–60.Google Scholar
  70. T. Johnson, ‘Work and Power’ in G. Esland and G. Salaman, The Politics of Work and Occupations(Milton Keynes: Open University Press, 1980) pp.335–71.Google Scholar
  71. Sten Jonsson, ‘Budgetary Behaviour in Local Government – A Case Study over 3 years’, Accounting Organizations and Society(1982) pp. 267–304.Google Scholar
  72. David Knights and John Roberts, ‘The Power of Organisation or the Organisation of Power?’, Organizational Studies(1982) pp. 47–63.Google Scholar
  73. David Knights and H. C. Willmott, ‘Power and Identity in Theory and Practice’, Sociological Review(Feb. 1985).Google Scholar
  74. G. Littler, The Development of the Labour Process in Capitalist Societies(London: Heinemann, 1982).Google Scholar
  75. A. Loft, ‘Towards a Critical Understanding of Accounting: the Case of Cost Accounting in the UK 1914–25’, Paper presented at the Interdisciplinary Perspectives on Accounting Conference, Manchester, July 1985.Google Scholar
  76. Steven Lukes, Power: A Radical View(London: Macmillan, 1974).Google Scholar
  77. J. Maciarello, Management Control System(Englewood Cliffs, N.J.: Prentice-Hall, 1984).Google Scholar
  78. L. Markus and J. Pfeffer, ‘Power and the Design and Implementation of Accounting and Control Systems’, Accounting Organisations and Society(1983) pp. 205–18.Google Scholar
  79. S. A. Marglin, ‘What do Bosses do - The Origin and Functions of Hierarchy in Capitalist Production’, Review of Radical Politkal Economies(1974) pp. 60–112.Google Scholar
  80. K. Marx, The Eighteenth Brumaire of Louis Napoleonin K. Marxand F: Engels, Selected Works in One Volume(London: Lawrence & Wishart, 1968).Google Scholar
  81. P. Miller and T. O’Leary, ‘Accounting and the Construction of the Governable Person’, Accounting Organizations and Society(1987).Google Scholar
  82. H. Mintzberg, Power in and Around Organisations(Englewood Cliffs, N.J.: Prentice-Hall, 1983).Google Scholar
  83. N.Mouzelis, ‘Ideology and Class Politics’, New Left Review(Nov. 1978).Google Scholar
  84. N. Mouzelis, ‘On the Crisis of Marxist Theory’, British Journal of Sociology,vol. 35, no. 1 (1984) pp. 112–21.Google Scholar
  85. M. Neimark, The Social Construction of Annual Reports: A Radical Approach to Corporate Control(Unpublished PhD dissertation, New York University, 1983).Google Scholar
  86. M. Neimark and A. Tinker, ‘The Social Construction of Management Control Systems’, Accounting, Organisations and Society(1986).Google Scholar
  87. T. Nichols and P. Armstrona. Workers Divided(London: Fontana. 19761.Google Scholar
  88. T. Nichols and H. Beynon Living with Capitalism(London: RKP 1977)Google Scholar
  89. R. E. Pahl and J. T. Winkler, ‘The Economic Elite: Theory and Practice’ in P. Stanworth and A. Giddens (eds) Elites and Power in British Society(Cambridge: 1974).Google Scholar
  90. Talcott Parsons, ‘On the Concept of Political Power’, Proceedings of the American Philosophical Society(1963) pp. 236–62.Google Scholar
  91. Talcott Parsons, ‘The School Class as a Social System: Some of its Functions in American Society’ in Halsey, Flaud and Anderson Education, Economy, Society(1969).Google Scholar
  92. A. Pettigrew, The Politics of Organizational Decision Making(London: Tavistock, 1973).Google Scholar
  93. J. Pfeffer and G. R. Salancik,‘Organisational Decision-Making as a Political Process’, Administrative Science Quarterly(1974) pp. 135–51.Google Scholar
  94. J. Pfeffer and G. R. Salancik, The Cxternal Control of Organizations: A Resource Dependence Perspective(New York: Harper and Row, 1978).Google Scholar
  95. Sidney Pollard, The Genesis of Modern Management(Harmondsworth: Penguin, 1965).Google Scholar
  96. Mark Poster, Foucault, Marxism and History(Cambridge: Polity Press, 1984).Google Scholar
  97. Nicos Poulantzas, Political Power and Social Classes(London: NLB, 1973).Google Scholar
  98. Nicos Poulantzas, Classes in Contemporary Capitalism(London: NLB, 1975).Google Scholar
  99. John Roberts and R. W. Scapens, ‘Accounting Systems and Systems of Accountability - Understanding Accounting Practices in their Organizational Contexts’, Accounting Organizations and Society(1985).Google Scholar
  100. D. Rosenberg, C. Tomkins and P. Day, ‘A Work Role Perspective of Accountants in Local Government Service Departments’, Accounting Organizations and Society(1982) pp. 123–38.Google Scholar
  101. S. A. Ross, ‘On the Economic Theory of Agency and the Principle of Similarity’ in M. S. Balch et al.(eds), Essays on Economic Behaviour under Uncertainty(Amsterdam: North Holland, 1974).Google Scholar
  102. B. Spicer and V. Ballew, ‘Management Accounting Systems and the Economics of Internal Organization’, Accounting Organizations and Society,vol. 8, pp. 73–98.Google Scholar
  103. D. Stark, ‘Class Struggle and the Transformation of the Labour Process: A relational approach’, Theory and Society(1980) pp. 89–130.Google Scholar
  104. R. Stewart, Managers and theirJobs(Macmillan, 1967).Google Scholar
  105. Goran Therborn, ‘What does the Ruling Class do when it rules?’, The Insurgent Socialist(1978).Google Scholar
  106. J. B. Thompson, ‘Ideology and the Analysis of Discourse’, Sociological Review(May 1983) pp. 212–30.Google Scholar
  107. C. Tomkins, D. Rosenberg and M. Day, ‘A Work Role Perspective of Accountants in Local Government Service Departments’, Accounting Oraanizations and Society(1982) po. 123–37.Google Scholar
  108. T. J. Watson, The Personnel Managers(London: RKP, 1977).Google Scholar
  109. O. E. Williamson, Corporate Control and Business Behavior(Englewood Cliffs, N.J.: Prentice-Hall, 1970).Google Scholar
  110. O. E. Williamson, Markets and Hierarchies: Analysis and Antitrust Implication(New York: Free Press, 1975).Google Scholar
  111. A. Wildavsky, The Politics of the Budgetary Process(New York: Little, Brown, 1965).Google Scholar
  112. H. Willmott, ‘Images and Ideals of Managerial Work: A Critical Examination of Conceptual and Empirical Accounts’, Journal of Management Studies(July 1984) pp. 349–68.Google Scholar
  113. S. Wood, The Degradation of Work: Skill, De-skilling and the Braverman Debate(London: Hutchinson, 1982).Google Scholar

Copyright information

© Wai Fong Chua, Tony Lowe and Tony Puxty 1989

Authors and Affiliations

  • Keith Robson
  • David J. Cooper

There are no affiliations available

Personalised recommendations