Management Accounting Inscriptions and the Post-Industrial Experience of Organizational Control
In Bhimani, A (ed.), Management Accounting in the Digital Economy. Oxford: Oxford University Press, pp. 135-151. 2003
17 Pages Posted: 30 May 2015
Date Written: 2003
This chapter argues that organisational control and accounting’s role in it has become an increasingly digitised and technologically enabled process. New centres of calculation have emerged within post-industrial organisations which, in turn, are facilitating more disembedded and intensified forms of accounting control. This post-industrial phenomenon of organisational control is examined by drawing on a case study of an Australian call centre.
Keywords: organisational control, management accounting, call centre, post-industrial organisations, accounting control
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