This text applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. While management accounting reports have emphasized the measurement of quality and improved organizational performance, the extent to which process innovation strategies of total quality management (TQM) and reengineering have been integrated into behavioral accounting research has been limited. The book broadens quality and process innovation research by incorporating theories from organizational development, systems analysis, organizational learning, contingency theory, population ecology and collaborative management. In doing so, it integrates the study of TQM and reengineering into management accounting, internal auditing and control systems. TQM and process reengineering are presented as specific process innovation approaches, which can bring about either incremental or radical organizational change and development in management control systems, particularly in internal auditing and accounting control systems.
Adaptation 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).
Series: Studies in Managerial and Financial Accounting : Book 10
Number Of Pages: 370
Published: 1st February 2001
Publisher: Emerald Publishing Limited
Country of Publication: US
Dimensions (cm): 22.86 x 15.88
Weight (kg): 0.68