Discussion of "Some Inner Contradictions in Management Information Systems" and "Behavioral Implications of Planning and Control Systems"

The study of the organizational and behavioral aspects of management accounting now has quite a long, albeit somewhat irregular, history. Stimulated in large part by Chris Argyris initial study of the behavioral consequences of budgeting, ¹ the area has since attracted the attention of both accounting scholars and an array of social psychologists, sociologists and political scientists who have been interested in exploring the part which accounting plays in organizational functioning and control. Although out knowledge must still be regarded as emergent, real understandings nevertheless have been achieved. Moreover the potential importance of the area is now acknowledged by a glowing number of both scholars and practitioners, and the insights that are available are even starting to replace those gratuitous and often mythical genuflections to the human and organizational context of the craft that have graced so main management accounting texts.