Description
Book SynopsisThis text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. It integrates the study of TQM and reengineering into management accounting, internal auditing and control systems.
Table of ContentsAdaptation and Selection Theories of Organizations and Accounting Systems: Adaptation and contingency analysis of organizational management and accounting control systems; Selection and organizational innovation changes; Organizations as social systems and their implications for accounting control systems. The Adaptive Systems Approach to Process Innovation Changes in Accounting Control Systems: The mechanistic vs. organic approaches to organizational and accounting innovations; Organizational learning, transformation and performance issues; Culture, leadership, and organizational development. Process Innovation Strategies in Internal Auditing and Accounting Control Systems; Innovation, adoption, diffusion and changes in accounting systems. Total quality management as an incremental adaptive innovative systems strategy for internal auditing and accounting control systems change. Reengineering and structural innovation changes. Total quality management and reengineering: a comparison of incremental vs. radical innovation strategies. The diffusion of administrative innovation changes: implications for accounting control and internal auditing systems. Appendices. Contingency factors affecting externally oriented organizational change and growth strategies. Collaboration and organizational management: systems approach to inter-divisional collaboration. (Part contents).
