Power and the Design and Implementation of Accounting and Control Systems (Classic Reprint) - Hardcover

M. Lynne Markus

 
9780666094087: Power and the Design and Implementation of Accounting and Control Systems (Classic Reprint)

Synopsis

Explore how accounting and control systems shape power inside organizations—and why that matters for implementation.

This book examines the deep link between information systems, decision making, and intraorganizational power. It argues that the design and use of accounting and control tools can shift power, provoke resistance, and influence both performance and legitimacy. Through case evidence and theoretical insights, it shows why technology alone often fails without respect for organizational culture and politics.

  • Learn how information flows affect who holds power in a company.
  • See why some systems meet resistance or fail, while others succeed.
  • Understand how system design can align with or disrupt existing power structures.
  • Discover practical guidance for researchers and practitioners aiming to implement accounting and control innovations.
Ideal for readers of accounting, management, and information systems who want a clear view of the political side of technology adoption and its impact on real organizations.

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