The book applies sociological approaches to organizational change and development to explain process innovation and diffusion in internal auditing and management accounting systems. While management accounting reports have emphasized the measurement of quality and improved organizational performance, the extent to which process innovation strategies of total quality management (TQM) and reengineering have been integrated into behavioral accounting research has been limited. This book broadens quality and process innovation research by incorporating theories from organizational development, systems analysis, organizational learning, contingency theory, population ecology and collaborative management. In doing so, the book integrates the study of TQM and reengineering into management accounting, internal auditing and control systems.
Detalhes do Produto
Subtítulo: PROVESS INNOVATION FOR INTERNAL AUDITING AND MANAG