Management Accounting and Control Systems: An Organizational and Sociological Approach
"A 'Modern Classic' is what comes to mind when I read this new version of the book. It is modern in the sense that it takes as its starting point the most inspiring social theories that have emerged in recent years. It is classic in the sense that it teaches us that accounting is an age-old practice the content and meaning of which changes with the times. The rationale is that management accounts and control systems are used by real people surrounded by established practices and organizational structures. Students will prepare for life by working with this book."—Sten Jönsson, University of Gothenburg, Sweden"The reader will find their thinking challenged and stimulated on topics as diverse as corporate governance, accountability, budgeting and system design and use. This is a ground breaking, conceptual analysis which should revolutionize our thinking and teaching of management accounting and control systems."—David J Cooper, University of Alberta, Canada"Macintosh and Quattrone's text delivers a seminal moment in the management accounting and control research literature. Integrating history and contemporary corporate cases, philosophy and practice, they challenge the sterile technicist perspectives that often characterise the management control literature. Their distinctive approach to the web of strategy, structure, power, and control confronts us with the challenges of governance, values, ethics and society. This is a refreshing voyage into a world that matters."—Lee D. Parker, University of South Australia