The Accounting Review Vol. 39 No. 2 1964
ACCOUNTANCY AS A FUNCTION OF ORGANIZATION THEORY.
Abstract
Internal reporting serves as a case in point of the intimate senses in which accountancy is a function of organization theory. The traditional theory of organization has the effect of directing attention to but one of the purposes of internal reporting, the asking of Score-Card Questions, and this at great cost to cooperative effort. An unorthodox theory of organization does not suffer from the same liabilities to the same degree. Of particular significance, this unorthodox theory of organization facilitates asking Attention-Directing Questions and Problem-Solving Questions that must receive a growing proportion of the attention of the accountant engaged in internal reporting, and this if only because electronic data processing will increasingly eliminate much of the accounting time heretofore devoted to Score-Card Questions. It seems appropriate that organization theory receive considerable attention by members of the accounting profession, which is presently in the throes of rethinking its scope and methods. For an inappropriate organization structure can frustrate the most worthy of intentions and, in any case, any fundamental changes in accountancy will require changes in the traditional theory of organization.
- DOI
- 10.2308/tar-7107067
- Volume
- 39
- Issue
- 2
- Pages
- 333-341
- Language
- en
- Sources
- openalex crossref