IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxivy2011i3p119-134.html
   My bibliography  Save this article

Organization Politics and the Role of Accounting

Author

Listed:
  • Nikos Sykianakis
  • Athanasios Bellas

Abstract

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
    as

    Download full text from publisher

    File URL: http://www.ersj.eu/repec/ers/papers/11_3_p7.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xiv:y:2011:i:3:p:119-134. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marios Agiomavritis). General contact details of provider: http://www.ersj.eu/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.