Organization Politics and the Role of Accounting
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.
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- Dermer, J. D. & Lucas, R. G., 1986. "The illusion of managerial control," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 471-482, October.
- 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.
- Dermer, Jerry, 1990. "The strategic agenda: Accounting for issues and support," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 67-76.
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