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Title: MANAGEMENT CONTROL IN A BUSINESS NETWORK: NEW CHALLENGES FOR ACCOUNTING

Essay Details

Subject: Business
Author: Nancy O
Date: June 7, 2012
Level: University
Grade: A
Length: 33 / 9759
No of views: 0
Essay rating: good 0, average 0, bad 0 (total score: 0)

Essay text:

In an environment of highly interconnected business we must look at management accounting as an activity that provides concepts to coordinate partially independent management systems as well as highly interdependent systems. There is a mutual influence between accounting and organisation. Horngren et al...

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Horngren et al. have shown that management accounting is an instrument to influence the behavior of managers in a way that it enhances the attainment of organisational objectives (Horngren, Bhimani, Foster and Datar, 2005). So, management accounting apparently has to be customised, the need for which has been analysed in the contexts of departmental interdependence (Gerdin, 2005), supply chains (Knight and Harland 2005) and the Internet (Sheehan 2005)...

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