Management control is developing as a vigorous area of academic research. The previous volume by the same authors provided a survey of the area. This second monograph is avowedly critical and constitutes the first sustained critique of management control.

Management control is developing as a vigorous area of academic research. New Perspectives in Management Control provided a survey of the area. This second monograph is avowedly critical and constitutes the first sustained critique of management control.

This book explores the influence of other disciplines - particularly philosophy, sociology, systems analysis and organizational psychology - on the subject of management accounting. Topics covered include: the nature of traditional management accounting practice and textbook knowledge; radical/critical approaches, mostly drawing on Marx; recent post-structuralist trends, including Foucalt and Derrida; and a comparative summary of these approaches.