e-journal

The role of accounting in the management control system: a case study of a family-led firm

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Purpose – This study seeks to add to the knowledge of the formation of social positions and power of
individuals and their effects on the role of accounting in the development of management control
systems (MCSs).
Design/methodology/approach – Drawing on institutional and the mobilization of power
frameworks, the case analysis explores the development of the role of accounting in the MCS.
Findings – The results show that loose coupling between management control routines and formal
accounting leaves room for individuals whose roles are important in the development of the MCS.
These individuals with central social positions are the glue which enables loose coupling to persist
through changes. The organizational culture of a family-led firm may facilitate the individuals to
mobilize power, so that they with central social positions mediate the encoding of institutions into
rules and routines as well as the reproduction of the formal rules and informal routines and the
relationship between them. Similarly, their own social positions may reproduce.
Originality/value – The paper is of value in showing how the power of an individual over (and in)
accounting can be constructed in the MCS. In addition, the discussion is linked to operating in certain
transitional economies.

Keywords Control systems, Accounting, Family firms

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2008

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 5 No. 3, 2008 pp. 165-183

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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