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Accounting Systems and Control

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Introduction to Accountancy and Finance

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Abstract

The phrase accounting systems and control does not have a single accepted meaning, and hence an explanation of the words and the phrase, as understood in this chapter, might be helpful to readers.

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Notes and References

  1. R. J. Mockler, ‘The Systems Approach to Business Organisations and Decision Making’ reprinted in Business Systems (New York: Harper and Row/Canfield Press, 1972).

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  2. R. N. Anthony, J. Dearden, and R. F. Vancil, Management Control and Systems — Text, Cases and Readings (Homewood, Ill.: R. D. Irwin, 1972).

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  3. Ibid.

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  4. D. L. Caruth, ‘How Will Total Systems Affect the Corporation?’, Journal of Systems Management (Feb 1969).

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  5. American Accounting Association A Statement of Basic Accounting Theory (Evanston, Ill., 1966) pp. 7–18.

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  6. R. N. Anthony, J. Dearden and R. F. Vancil, Management Control Systems — Text, Cases and Readings (Homewood, Ill.: R. D. Irwin, 1972).

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  7. J. B. Bower and W. R. Welke, Financial Information Systems Selected Readings (Boston: Houghton Mifflin Co., 1968).

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  8. D. J. Caruth and F. M. Rachel, Business Systems (New York: Harper and Row, Canfield Press, 1972).

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  9. J. Dearden, F. W. McFarlan and W. H. Zani, Managing Computer-based Information Systems (Homewood, Ill.: R. D. Irwin, 1971).

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  10. C. T. Horngren, Cost Accounting: A Managerial Emphasis, 4th Ed. (Englewood Cliffs, N.J. Prentice-Hall, 1978).

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  11. T. R. Prince, Information Systems for Management Planning and Control (Homewood, Ill.: R. D. Irwin, 1973).

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Author information

Authors and Affiliations

  1. University of Strathclyde, UK

    R. J. Briston (Professor of Accounting and Finance, Reader in Accounting and Finance)

  2. University of East Anglia, UK

    R. J. Briston (Professor of Accounting and Finance, Reader in Accounting and Finance)

Authors
  1. R. J. Briston
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Copyright information

© 1981 R. J. Briston, J. R. Davies, P. N. Dean, C. Edwards, S. Ewing, C. S. Greensted, D. Lyall, the estate of C. McGeehan, W. McInnes, A. J. Millar, E. P. Minnis, L. Oakes, R. Perks, C. R. Tomkins

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Briston, R.J. (1981). Accounting Systems and Control. In: Introduction to Accountancy and Finance. Palgrave, London. https://doi.org/10.1007/978-1-349-16515-5_10

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