Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/31559
Title: | Organization politics and the role of accounting |
Authors: | Sykianakis, Nikos Bellas, Athanasios P. |
Keywords: | Decision making -- Economic aspects Accounting Business enterprises -- Finance Organizational behavior |
Issue Date: | 2011 |
Publisher: | University of Piraeus. International Strategic Management Association |
Citation: | Sykianakis, N., & Bellas, A. (2011). Organization politics and the role of accounting. European Research Studies Journal, 14(3), 119-134. |
Abstract: | This paper views the organization as an open political system. The way that organizations are structured makes inevitable the creation of sectional interests and differentiates the understanding of organizational goals. Decision-making is viewed as a power game between competing interest groups over the control of organizational resources. Power relations are generated and power is accumulated to the divisions that have control of scarce organizational resources or to those who cope most successfully with uncertainty. Accounting information is used as an argument that justifies demands from organizational actors or for the rationalization of decisions made. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/31559 |
Appears in Collections: | European Research Studies Journal, Volume 14, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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ERSJ,_14(3)_-_A7.pdf | 343.47 kB | Adobe PDF | View/Open |
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