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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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The Study of Controller Agency

The Study of Controller Agency

Chapter:
(p.233) 11 The Study of Controller Agency
Source:
Accounting, Organizations, and Institutions
Author(s):

Sten Jönsson

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0011

This chapter considers the complexity of judgement a controller has to exercise when acting to maintain or re-design accountability structures. It argues that such controller work (as opposed to regular production labour) needs to be done when the situation arises, when the rules of the game are exposed to scrutiny, as it were, and commitments can be mobilized. Three situations to be related to morpho-genesis, morpho-stasis, and a prospect of possible strategic change (where the controller should not intervene) are discussed and methodological conclusions drawn.

Keywords:   controller work, organizational design, direct observation, accountability structures, production labour, morpho-genesis, morpho-stasis

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