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Organization Politics and the Role of Accounting

Author

Listed:
  • Nikos Sykianakis
  • Athanasios Bellas

Abstract

This paper views the organization as an open political system. The way that organizations are structured makes inevitable the creation of sectional interests and differentiates the understanding of organizational goals. Decision-making is viewed as a power game between competing interest groups over the control of organizational resources. Power relations are generated and power is accumulated to the divisions that have control of scarce organizational resources or to those who cope most successfully with uncertainty. Accounting information is used as an argument that justifies demands from organizational actors or for the rationalization of decisions made.

Suggested Citation

  • Nikos Sykianakis & Athanasios Bellas, 2011. "Organization Politics and the Role of Accounting," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 119-134.
    • Handle: RePEc:ers:journl:v:xiv:y:2011:i:3:p:119-134
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    File URL: http://www.ersj.eu/repec/ers/papers/11_3_p7.pdf
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    References listed on IDEAS

    as
    1. Dermer, Jerry, 1990. "The strategic agenda: Accounting for issues and support," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 67-76.
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    5. Bachrach, Peter & Baratz, Morton S., 1962. "Two Faces of Power1," American Political Science Review, Cambridge University Press, vol. 56(4), pages 947-952, December.
    6. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Organizational Politics; Decision-making; Power Relations; Accounting Information;
    All these keywords.

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • D74 - Microeconomics - - Analysis of Collective Decision-Making - - - Conflict; Conflict Resolution; Alliances; Revolutions
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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