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Title: Accountants in organizational networks : mapping patterns of interfunctional communication.
Author: Chapman, Christopher Spence.
ISNI:       0000 0001 3528 8874
Awarding Body: London School of Economics and Political Science (University of London)
Current Institution: London School of Economics and Political Science (University of London)
Date of Award: 1995
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The search for rules governing the successful management of organizations in different environments and following different strategies is well established. One central thread that runs through such contingency-type studies is that; as uncertainty increases, so does the necessity for more complex forms of communication and control. From such a premise it does not seem unreasonable to expect that systematic differences should be found in accounting across different organizations. The tools used for exploring such differences in this thesis are strongly influenced by one further line of reasoning; by separating accounting in organizations from the people in organizations involved with it any attempt at understanding the linkages between accounting and organizational control is likely to be severely hampered. In order to put forward these two lines of reasoning, this thesis draws on a series of social network studies carried out in four organizations in the UK Clothing and Textiles Industry. By directly investigating communication patterns within different organizations it becomes possible to shed some light on the issue of how accounting is implicated in the functioning of these organizations. Analysis of these patterns is presented in a series of organizational communication 'maps' alongside various descriptive statistics. With the aid of these, the roles of accountants and accounting are explored and compared across organizations following different strategies and facing different competitive environments.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Management & business studies