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The management of business enterprises

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Accounting for Management Control


The focus of this text is on the provision of information that will assist managers to guide their organizations in appropriate directions. Previous chapters have reviewed the nature of the control process and have outlined current theories of individual motivation and organizational structure. We now turn to the nature of the management task itself and the provision of management information. Firstly, the function of management is investigated to determine what management is and what purposes it serves. Next, the context of management is reviewed, and the circumstances and ethos in which managers operate outlined. Finally, the role of information in the management process is considered, with an emphasis on how it is gathered, processed and used.

Although much of the material presented here is applicable to many types of organization, we will progressively narrow our concern to the management of economic organizations in the private sector, that is, business enterprises. This is not to deny the importance of management in the public sector or in organizations that seek to serve non-economic ends, but there is not space here to discuss the wider issues raised in accounting for the control of these other types of organization. (See Pendlebury, 1989, for some examples of the management accounting issues in the public sector.)

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© 1990 Clive Emmanuel, David Otley and Kenneth Merchant

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Emmanuel, C., Otley, D., Merchant, K. (1990). The management of business enterprises. In: Accounting for Management Control. Springer, Boston, MA.

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  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-0-412-37480-7

  • Online ISBN: 978-1-4899-6952-1

  • eBook Packages: Springer Book Archive

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