Management Accounting Systems

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One of the changes that I would like to implement at Paradise Beverages is to introduce the staff appraisal program for the junior staff just like it was done for the Housing Authority staff. In line with the institution theory this legitimizes the human resource practices of the company in line with the major jurisdictions of the country and boosts the morale of the staff to work in line with the institutional goals of the company. As stated by Huy (2001, pp.601-623), I would incorporate the commanding intervention whereby the top level management are control of this program in order to achieve the programs purpose with clear guidelines and sanctions which would deter non-conformity among the employees.

Also I would like to strengthen the customer focus present in the company with the help of the major departments. As stated by Huy (2001, pp.601-623), I would incorporate the socializing intervention. This structure helps to foster social relationships among organizational members and involves individual emotions, power and politics. Paradise Beverages has a huge customer base and if all department heads and employees focus on building a stronger customer base there can be improvements in sales figures and the overall economic goodwill of the company. With close personnel communication and support, finance can let manufacturing know what products to produce as per customer demand on peak sales months. Also engineering can be swift when it comes to machine break downs during peak season. Also logistics can be ready to deliver the products. At the end of the day the customer is satisfied. The concept of time is qualitative social time that is defined by meaningful events involved in social processes such bonding and interaction of the employees of the company as stated by Huy (2001, pp. 601-623).

REFERENCE

- Ezzamel, M., Lilley, S., & Willmot, H. 2004. “Accounting Representation and the road to salvation”, Accounting, Organizations and Society, 29, pp. 783-813.

- Flamholtz, E.G., 1980. “Behavioral Aspects of Accounting/Control Systems”, Organizational Behavior, Chapter 12, pp. 289-316.

- Flamholtz, E.G., & Tsui, A. 1980. “Towards an Integrative Theory of Organizational Control”, Pacific Basin Economic Study Center Working Paper Series, no.14, Graduate School of Management.

- Huy, Q.N. 2001. “Time Temporal Capacity and Planned Change”, Academy of Managerial Review, 26(4), pp. 601-623.

- Sharma, U. 2011. “Management Accounting and Control System, Changes in a Public Sector Context: A Case Study, http;//www.researchgate.net/publication/251812984, viewed on 10 February, 2017.