Graph standardization and management accounting at AT&T during the 1920s

Autor:	Nandini Chandar, Paul J. Miranti, Deirdre M. Collier
Rok vydání:	2012
Předmět:	History Project accounting medicine.medical_specialty Knowledge management business.industry Accounting management Cost accounting Organizational culture Accounting Positive accounting Accounting information system Organizational learning Management accounting Economics medicine business
Zdroj:	Accounting History. 17:35-62
ISSN:	1749-3374 1032-3732
DOI:	10.1177/1032373211424889
Popis:	Drawing principally on archival resources, this study examines the standardization of graphical representations of managerial accounting information at the American Telephone and Telegraph Company (AT&T) during the 1920s. This innovation in management practice promoted operational efficiency by reducing the uncertainty associated with internal informational asymmetries that frequently arise in enterprises of great scale, scope and complexity. This change also invigorated management accounting and reduced risk perceptions by providing clearer delineation of important trends and relationships in a dynamic business environment. The innovative practices extended the vision of top management and, thus, strengthened their ability to coordinate and control the enterprise’s business activities. This new form of organizational learning was also adaptive, drawing on well established approaches followed in the firm’s extensive range of scientific and engineering endeavors. It shaped corporate culture in important ways by establishing norms for the accumulation, analysis and application of firm-specific economic information.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::371b048d77b9ec740ed0ab5d3ac784ef https://doi.org/10.1177/1032373211424889 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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