ABSTRACT
Accounting systems are often the most important formal sources of information in industrial organizations. They are designed to provide all levels of management with timely and reasonably accurate information to help them make decisions which are in agreement with their organization's goals. It is therefore surprising to find reports that managers, in adapting to accounting systems, deliberately falsify the data and make decisions which may be detrimental to the long-term interests of the organization. Yet there are many such reports in the accounting literature.
