Reviewing of articles - Literature review Example

Adoption of new or modified accounting control can have meaningful changes on organizational strategies and the general perception of organizational purpose (Ahrens, T. & Mollona, M. 2007, 306). Addressing the cultural dimension of organizational control technologies is key just like the practices that engage technologies. The study of control as a cultural practice lies in exploring relationships between the diverse aspects of organizing. This includes work processes and their technologies, organizational members’ values, beliefs and social relationships.

The cultural analysis aims at clarifying the sources of ambitions of the organizational members and how they are shared in competition with each other. It also evaluate their contributions in making the practices unfit or subjective to technical discussions and struggles over organizational purpose (Ahrens, T. & Mollona, M. 2007, 312). Comparative account of organizational subcultures, based on detailed observations of activities and how they consist of specific practices helps to shed more light.

It involves the adoption of anthropological approaches to the study of organizational control. This entails the study of how management strategies and production strategies affect the control practices of different organizational subcultures. It also digs deep into determining how the social relations between organizational members and their social backgrounds can give rise to different cultural practices of control. Adoption of the anthropological method in the study of culture is a useful tool for producing longitudinal observations of everyday operations through which the study of accounting and control is studied.

This mode of studying the everyday functioning of accounting is a key tool in providing detailed insights into the ways in which accounting makes possible and becomes part of specific forms of organization.