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Examine how human relations plays an important role in the way in which accounting information is used in organizations - Essay Example

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Examine how human relations plays an important role in the way in which accounting information is used in organizations

The Accounting researchers have adopted traditional and emergent theories, the objective of which is to offer diversified insights and review of the organizational phenomena. The traditional and emergent theories related to the accounting research have been responsible for the "increase in knowledge and understanding about a phenomenon" (Carpenter, 2001). The theories have conceptualized the reality as physical structure, and people have been regarded as "adapters, responders, and information processors to achieve efficiency and the goal of an organization" (Zahirul, 2006). The Accounting Control System is aimed at achieving minimum cost and efficient operations, for this purpose the researchers have relied upon "an arms-length research method - statistically categorizes key variables and then attempts to retrieve meaning by ex post facto interpretations of tests of significance" (Kaplan, 1998).
The Accounting researchers have adopted principles of rational choice theory and have expressed certain behavioral response through incentive supported by the implication of the decisions. ...Show more

Summary

Human Relations has been regarded as "an interdisciplinary study of social relations in the workplace that embraces sociology, social anthropology, and social psychology" (Zahirul, 2006). The movement related to the human relations are the presentation of the counter measures to prevent escalation of the scientific management, which has previously focused upon the maximization of the productivity and income of the "individual manual workers and on the separation of mental and physical work between management and workers"…
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Examine how human relations plays an important role in the way in which accounting information is used in organizations essay example
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