Prices code and its impact on accounting functions in organizations.

  • Rifaat Ahmed Abdel Karim

Student thesis: Doctoral ThesisPhD


The literature on pricing has hardly used the concepts of organization theory to emphasise the indigenous factors that seem to influence the mechanics of pricing decisions. It is this missing theme to which this thesis attempts to draw attention by arguing that pricing decisions are influenced by organizational sub-units' power which is not constant over time. This was made possible by examining the impact of the Price Commission, which was in operation in the U.K. between 1973-79, on companies pricing decision making processes. The concept of competition as defined in economic theory has been investigated and a new meaning has been developed based on the notion that the decision maker's own perception of competition, not just market structures, is an important determining factor in pricing decisions. Consideration has also been given to the adaptability of companies' information systems to the requirements of the Price Commission and the effect which this extra work had on the provision of other accounting information.
Date of Award1981
Original languageEnglish
Awarding Institution
  • University of Bath

Cite this