Management Accounting and Control Systems: An Organizational and Sociological Approach, 2nd Edition

This book is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The new edition is organised into four thematic parts which seek to illustrate, respectively: the nature of Management Accounting and Control Systems (MACS), how and why these change, their function and use in practice, and how they are related to general issues of governance in contemporary organisations, economies and society. It includes a new chapter on MACS, Accountability and Governance; adapted and new case studies; adds new theoretical perspectives relevant to current practices, teaching needs and academic development; new material is provided dealing with MACS role in relation to issues of ethics.