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Rationalities, Domination and Accounting Control: A Case Study from a Traditional Society

Uddin, S (2008) Rationalities, Domination and Accounting Control: A Case Study from a Traditional Society. UNSPECIFIED. EBS Working Papers, University of Essex, Colchester.


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Previous studies on management control in less developed countries have mainly concentrated on the state and privatised enterprises. Drawing upon Weber?s work (1958, 1961, 1968, 1978) on traditional society, and a Weberian framework developed by Colignon and Covaleski (1991), this paper seeks to understand ?private management practices?, including accounting, in a stock exchange listed company (public limited company). The case study evidence indicates that organisational controls are biased to serve the dominant owners or family/sponsors of the company instead of general shareholders. The paper argues that family dominance is facilitated by the external and internal layers within which the company is operating. The greater understanding of traditional societies developed in Weber?s works (1978) is very useful in explaining why managers work to serve the family. Domination by family via trusted managers using accounting calculations instead of bureaucracy is highly relevant, as the case study shows. These findings are not dissimilar to those of previous studies conducted in privatised and family-owned companies in Bangladesh and elsewhere. The paper calls for more research on management accounting practices employing Weber?s works, especially in traditional societies.

Item Type: Monograph (UNSPECIFIED)
Uncontrolled Keywords: Accounting; Family; Domination; Rationalities & Traditional Society
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 03 Jan 2014 16:00
Last Modified: 23 Sep 2022 19:17

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