Organizational Change and Development in Management Control Systems: Process Innovation for Internal Auditing and Management Accounting (Studies in Managerial and Financial Accounting, 10)

Sisaye, Seleshi

ISBN 10: 0762307455 / ISBN 13: 9780762307456

Published by Emerald Publishing Limited, 2001

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Bibliographic Details

• Title: Organizational Change and Development in Management Control Systems: Process Innovation for Internal Auditing and Management Accounting (Studies in Managerial and Financial Accounting, 10)
• Publisher: Emerald Publishing Limited
• Publication Date: 2001
• Language: English
• ISBN 10: 0762307455
• ISBN 13: 9780762307456
• Binding: hardcover
• Edition: First Edition.
• Condition: New

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Synopsis

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.

About the Author

Seleshi Sisaye is professor of accounting at Duquesne University. His research and teaching interests are in behavioral managerial accounting, organizational sociology, and international development. He has presented papers at international, national and regional conferences, and has published two scholarly books, more than twenty-five articles, and book reviews in both scholarly and professional journals. He is currently conducting research on sustainability development and reporting.