New Perspectives in Management Control by Tony Lowe, John L.J. Machin

By Tony Lowe, John L.J. Machin

A entire selection of observations on administration keep watch over that's prone to attract the serious-minded supervisor who's burdened by means of the complexity of corporations and to the scholar pursuing complex experiences in accounting and finance.

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Action research lies in this methodological domain. There are, in this tradition, no clear rules for inference. The task is not only to observe and describe phenomena but to explain them in a plausible and aesthetically pleasing way. Thus great dependency is laid upon: (i) accuracy and honesty of observation; (ii) sensitivity and perception of the observer; (iii) imaginative interpretations of observations. This method is close to what Plato called episteme, which embodies awareness of the known, of the knower and of knowing.

GENERAL MANAGEMENT setting aims making policy overall monitoring adjusting balance of resources 4. DEVELOPMENT looking outward and forward tying in subsystem 3 information (needs panic-free time) 3. CONTROLLING turning policy into plans monitoring performance short term feeding information upwards allocating resources between subsystems 1 2. LIAISING smoothing operations promoting lateral information exchange 1. DOING SOURCE: Based on Stafford Beer (1972) Brain of the Firm (London: Allen Lane).

The practical arguments for a major step function change in research methodology seem equally strong. 4) in organisations is acknowledged to be inadequate (notably in respect of lateral and diagonal interaction). Until recently (see Chapter 11 by Machin and Tai) we have lacked even the most rudimentary methodology for monitoring each of the ten steps (a-j) which collectively make up that cycle, so as to be able to ascertain the cause of ineffective operation of the control process. 40 New Perspectives in Management Control The increasing power of information-handling technology and the decreasing cost of information storage and retrieval provide all the practical support which researchers will need at precisely the time that theoretical considerations demand that new methodologies be found.

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