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" Accountants in organizational networks : "


Document Type : Latin Dissertation
Record Number : 1093926
Doc. No : TLets309123
Main Entry : Chapman, Christopher Spence.
Title & Author : Accountants in organizational networks :\ Chapman, Christopher Spence.
College : London School of Economics and Political Science (University of London)
Date : 1995
student score : 1995
Degree : Ph.D.
Abstract : The search for rules governing the successful management of organizations in differentenvironments and following different strategies is well established. One central thread thatruns through such contingency-type studies is that; as uncertainty increases, so does thenecessity for more complex forms of communication and control. From such a premise itdoes not seem unreasonable to expect that systematic differences should be found inaccounting across different organizations. The tools used for exploring such differences inthis thesis are strongly influenced by one further line of reasoning; by separatingaccounting in organizations from the people in organizations involved with it any attemptat understanding the linkages between accounting and organizational control is likely to beseverely hampered. In order to put forward these two lines of reasoning, this thesis drawson a series of social network studies carried out in four organizations in the UK Clothingand Textiles Industry. By directly investigating communication patterns within differentorganizations it becomes possible to shed some light on the issue of how accounting isimplicated in the functioning of these organizations. Analysis of these patterns ispresented in a series of organizational communication 'maps' alongside variousdescriptive statistics. With the aid of these, the roles of accountants and accounting areexplored and compared across organizations following different strategies and facingdifferent competitive environments.
Subject : Management business studies
Added Entry : London School of Economics and Political Science (University of London)
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