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- W2490514564 abstract "The concept of organizational effectiveness is of vitalimportance to accountants because it forms the ultimate criterionfor the design of accounting information systems for control. Italso has close conceptual links with the concept of corporateaccountability. Depending on how an accountant defines effectiveorganizational behaviour he/she will seek to design managementinformation systems that implement and achieve this perspective.Depending on how and in whose interests a corporation is seen tobe working towards accountants will design appropriate corporatereports.This thesis examines the concept in detail and argues thattheories of effectiveness have generally been developed on whatHabermas calls a technical level of interest. Little researchattention has been paid to developing concepts of effectivenesson the hermeneutical and critical levels of interest.Critique, however, is felt to be vital for the moral andintellectual development of social theory and social science, ofwhich accounting is constitutive. Indeed, Habermas argues thatthe function of theoretical and practical discourse is to helplead to an ideal situation of rational consensus and of freespeech which is unconstrained by sources of domination.Based on this epistemological stance, the thesis develops atechnically-interested theory of O.E. This and the researchinSights it produces are evaluated and an integrated, criticaltheory of O.E. is proposed. This is then used to generateadditional information from the same empirical base~ a processwhich shows the inadequacy of developing only technical theoriesof effectiveness.Finally, the implications of such an integrated theory ofO.E. for accounting are examined and new research directions aresuggested.The structure of the thesis itself has attempted to be ananalogue of critique~ beginning with a technical theory of O.E.,evaluating this and proposing an enriched, integrated alternative.It has also attempted to be a thesis in the social science,emphasizing the holism of social knowledge •" @default.
- W2490514564 created "2016-08-23" @default.
- W2490514564 creator A5031890972 @default.
- W2490514564 date "1982-01-01" @default.
- W2490514564 modified "2023-09-24" @default.
- W2490514564 title "Organizational effectiveness : a study of the concept, with empirical reference to a general nurse training system" @default.
- W2490514564 hasPublicationYear "1982" @default.
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