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The Linkage between Organizational Size and the Management Accounting System

Robert C. Elmore-1990-09-22
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The Linkage Between Organizational Size and the Management Accounting System Organizational and management theorists have recognized since the mid-1960s there is no one way to design an organization. Organizations differ because of their adaptation to various situation factors. Studies by Bruns and Waterhouse [4], Daft and Macintosh [9], Golembiewski [14], Gordon and Narayanan [15], Hayes [16], Merchant [26], Otley [28, 29], Rosenzweig [31], and Sathe [32] suggest the design of certain characteristics of management accounting systems is the purposeful response to the various circumstances of the organization. Numerous studies have found a linkage between organizational size and organizational design (see[23] for a review). This linkage has generally been found to extend to the control systems of the organization. This suggests the hypothesis the management accounting system is a control system of the organization. The purpose of this paper is to examine the relationship of various prac

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The Linkage Between Organizational Size and the Management Accounting System Organizational and management theorists have recognized since the mid-1960s there is no one way to design an organization. Organizations differ because of their adaptation to various situation factors. Studies by Bruns and Waterhouse [4], Daft and Macintosh [9], Golembiewski [14], Gordon and Narayanan [15], Hayes [16], Merchant [26], Otley [28, 29], Rosenzweig [31], and Sathe [32] suggest the design of certain characteristics of management accounting systems is the purposeful response to the various circumstances of the organization. Numerous studies have found a linkage between organizational size and organizational design (see[23] for a review). This linkage has generally been found to extend to the control systems of the organization. This suggests the hypothesis the management accounting system is a control system of the organization. The purpose of this paper is to examine the relationship of various prac

Keywords

Management accountingLinkage (software)Management control systemAccountingOrganizational architectureAccounting information systemAdaptation (eye)Control (management)

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