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Management Accounting and Organization Theory: A Review of their Interrelationship

In: Management Accounting, Organizational Theory and Capital Budgeting

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  • David T. Otley

Abstract

The aim of this chapter is to survey developments in the application of organization theory to management accounting research to provide accounting researchers with a basis for designing future research projects that will make useful contributions in this area. The original intention was to examine recent empirical work in organization theory with a view to identifying topics and methods that might be fruitfully applied in management accounting research. However it rapidly became apparent that organization theory is not a coherent body of work but highly fragmented and that it faces many of the same problems as management accounting research. Thus more attention is given to some of the theoretical issues that have arisen in organization theory as they closely parallel issues that are important in the development of management accounting research. Accounting researchers should not assume that organization theory is a well-ordered body of knowledge awaiting application to management accounting, but rather they should be aware that the operation of accounting systems in organizations is a topic of interest in both disciplines and might best be explored in conjunction. My conclusion on completing the survey is that the most important current contribution that could be made is the development of ‘grass roots’ research designed to describe and explain how management accounting is used by organizations in the context of other organizational processes.

Suggested Citation

  • David T. Otley, 1984. "Management Accounting and Organization Theory: A Review of their Interrelationship," Palgrave Macmillan Books, in: Management Accounting, Organizational Theory and Capital Budgeting, chapter 3, pages 96-164, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07096-1_3
    DOI: 10.1007/978-1-349-07096-1_3
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    Cited by:

    1. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2005. "What are recommended accounting textbooks teaching students about corporate stakeholders?," The British Accounting Review, Elsevier, vol. 37(1), pages 23-46.
    2. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    3. Rolf Brühl & Nils Horch & Mathias Orth, 2008. "Grounded Theory und ihre bisherige Anwendung in der empirischen Controlling- und Rechnungswesenforschung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(3), pages 299-323, December.
    4. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    5. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
    6. Pankaj Kumar Baag & Kavitha P, 2017. "Philosophies and tradition of accounting research," Working papers 260, Indian Institute of Management Kozhikode.

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