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Organization Politics and the Role of Accounting


  • Nikos Sykianakis
  • Athanasios Bellas


This paper views the organization as an open political system. The way that organizations are structured makes inevitable the creation of sectional interests and differentiates the understanding of organizational goals. Decision-making is viewed as a power game between competing interest groups over the control of organizational resources. Power relations are generated and power is accumulated to the divisions that have control of scarce organizational resources or to those who cope most successfully with uncertainty. Accounting information is used as an argument that justifies demands from organizational actors or for the rationalization of decisions made.

Suggested Citation

  • Nikos Sykianakis & Athanasios Bellas, 2011. "Organization Politics and the Role of Accounting," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 119-134.
  • Handle: RePEc:ers:journl:v:xiv:y:2011:i:3:p:119-134

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    References listed on IDEAS

    1. Dermer, Jerry, 1990. "The strategic agenda: Accounting for issues and support," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 67-76.
    2. Dermer, J. D. & Lucas, R. G., 1986. "The illusion of managerial control," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 471-482, October.
    3. repec:cup:apsrev:v:63:y:1969:i:03:p:689-718_00 is not listed on IDEAS
    4. repec:cup:apsrev:v:56:y:1962:i:04:p:947-952_00 is not listed on IDEAS
    5. repec:cup:apsrev:v:63:y:1969:i:03:p:689-718_25 is not listed on IDEAS
    6. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
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    More about this item


    Organizational Politics; Decision-making; Power Relations; Accounting Information;

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • D74 - Microeconomics - - Analysis of Collective Decision-Making - - - Conflict; Conflict Resolution; Alliances; Revolutions
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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