Management Accounting Systeme - Freedom or Prison (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Personal und Organisation, Note: 1,7, Universität Augsburg (Lehrstuhl für Personalwesen), Veranstaltung: Organisationstheorie, Sprache: Deutsch, Abstract: Ausgangspunkt dieser Seminararbeit ist die Frage: Wie kann durch Regulation von
Verhaltensweisen Herrschaft über Individuen aufgebaut und erhalten werden?
Zentral werden für diese Fragestellung die Begriffe Disziplin und Disziplinierung sein,
und es wird beleuchtet, mit welchen Verfahren Macht und Kontrolle ausgeübt werden
können. Betrachtet wird außerdem die Entwicklung von personaler Kontrolle hin zu
Kontrolle über Systeme und das daraus resultierende selbstkontrollierte
Disziplinarindividuum.
Am Beispiel der amerikanischen Firma International Telephone and Telegraph (ITT)
soll dann gezeigt werden, wie organisationale Handlungskontrolle mit Hilfe von
Management Accounting Systemen praktisch aussehen kann bzw. ausgesehen hat.
Eine Gegenüberstellung von moderner und postmoderner Sicht soll hierbei
hinterfragen, ob es sich bei diesen Kontroll-Systemen um eine Befreiung oder einen
Zwang für das Individuum handelt. [...] Die Moderne unterstellt, wie aus obiger Abbildung1 ersichtlich, direkte
Abhängigkeiten zwischen der formalen Organisationsstruktur, wie z.B. den
Koordinationsmechanismen, und dem Verhalten der Organisationsmitglieder.
Weiterhin beeinflusst dann dieses Verhalten im Sinne der Organisation ihre Effizienz.
Wenn diese Abhängigkeiten nun aus moderner Sicht so direkt bestehen, kann die
Frage nur lauten: Wie schafft man es, das Verhalten der Organisationsmitglieder so
zu steuern, dass sie möglichst effizient arbeiten? Die provokative These zu Beginn
könnte demnach lauten: Mit Disziplin!
1 Vgl. Kieser 1999, S. 169ff

Management Accounting Systeme - Freedom or Prison (German Edition) by Irina Lauke

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