The classical model of control in the accounting literature

Parker, L. D. (1986) The classical model of control in the accounting literature. Accounting Historians Journal, 13(1), pp. 71-92.

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Abstract

This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term "budget", historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the past and their perception of the corporate budget.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Lee
Authors: Parker, L. D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting Historians Journal
Publisher:Academy of Accounting Historians
ISSN:0148-4184

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