Management accounting and control in a service organisation.

  • Christos Kazandjis

Student thesis: Doctoral ThesisPhD


The central objective of this study is to come to a better understanding of the operation of accounting and management control systems in service organisations. In the domain of service organisations where knowledge of accounting and control systems is very limited, the present research attempt to bring into the same screen of inquiry three main facets of accounting control systems in action: the design and technology of accounting control systems, the managerial use of accounting information, and the final relationship between accounting and organisational performance. The research findings suggest, that there is a positive and causal relationship between the dimensions of the accounting system (technical and social), and organisational success. The use which is made of accounting information is a crucial determinant of organisational performance, where the technical part of the accounting system has been adequately developed and matched with the organisational requirements. The present research also exposes that the level of technical perfection of accounting information as well as human and social factors are major determinants of managerial use of accounting information. This indicates that accounting systems cannot be viewed in technical or social isolation. Finally, in the service units, where the study was located, there is a suboptimization of the technical part of the accounting system. Non-accounting control systems have been developed and operated to provide information which the accounting system had not provided to management.
Date of Award1980
Original languageEnglish
Awarding Institution
  • University of Bath

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