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Symbolism, Collectivism and Rationality in Organisational Control

Symbolism, Collectivism and Rationality in Organisational Control The results of a longitudinal field study (1967‐89) of International Foods, a holding corporation for a group of companies in Pakistan is presented. It focuses on the influence of societal culture on the development of accounting and control practices in the organisation. Four specific issues are examined: How do organisations initiate accounting and control systems? How do such systems evolve? What roles do they play in a crisis? How does organisational action become disconnected from such systems? National culture, particularly as it shapes the world views of individuals, greatly enhances our understanding of the dynamics of accounting and control systems in organisations. The local nature of rationality is demonstrated by showing how contextualising practices allow us to make sense of them. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Symbolism, Collectivism and Rationality in Organisational Control

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579110143119
Publisher site
See Article on Publisher Site

Abstract

The results of a longitudinal field study (1967‐89) of International Foods, a holding corporation for a group of companies in Pakistan is presented. It focuses on the influence of societal culture on the development of accounting and control practices in the organisation. Four specific issues are examined: How do organisations initiate accounting and control systems? How do such systems evolve? What roles do they play in a crisis? How does organisational action become disconnected from such systems? National culture, particularly as it shapes the world views of individuals, greatly enhances our understanding of the dynamics of accounting and control systems in organisations. The local nature of rationality is demonstrated by showing how contextualising practices allow us to make sense of them.

Journal

Accounting, Auditing & Accountability Journal – Emerald Publishing

Published: Jun 1, 1991

Keywords: National cultures; Accounting; Control systems

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