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The dialectic of power: implications for management accounting and control research

Nandan, Ruvendra K. (1998) The dialectic of power: implications for management accounting and control research. Journal of Pacific Studies, 22 (1/2). pp. 133-158. ISSN 1011-3029

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Abstract

This paper draws on the notion of the 'dialectic of control' as explicated in Giddens' Theory of Structuration to understand the relational nature of power in organisational interaction process. It argues that even the most subordinate agents have some 'allocative' and 'authoritative' resources at their disposal, which they can use to influence the actions of their superiors. The manipulation or cosmetic dressing of performance indicators in the key result areas of performance, by the profit-centre managers of the Fiji Development Bank, is analysed within the dialectic of control.

Item Type: Journal Article
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
Depositing User: Generic Account
Date Deposited: 02 Oct 2013 11:05
Last Modified: 14 Oct 2013 16:33
URI: http://repository.usp.ac.fj/id/eprint/6547
UNSPECIFIED

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