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Title: Politics of managing: the dialectic of control
Contributor(s): Saravanamuthu, K (author); Tinker, T (author)
Publication Date: 2003
DOI: 10.1016/S0361-3682(02)00009-0
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Abstract: Accounting influences the evolution of management identity by determining which aspects of performance are made visible. However, management do not technocratically apply accounting measurements. An organizational study is used to analyze how management use partisan performance measurements to control the labor process. Management's strategies are influenced by how technology, worker skill, and product competition affect worker capacity to resist. Management's dilution of capital's interest by accommodating labor's needs, or mobilization of the efficiency ethos, reflect the politics of dialectical control.
Publication Type: Journal Article
Source of Publication: Accounting, Organizations and Society, 28(1), p. 37-64
Publisher: Pergamon
Place of Publication: United Kingdom
ISSN: 0361-3682
Field of Research (FOR): 150105 Management Accounting
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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