Essays on Management Accounting Systems and Organizational Structure by Cassia, Paleari, and Redondi Article

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The paper “ Management Accounting Systems and Organizational Structure by Cassia, Paleari, and Redondi” is a meaty example of the article on management. The paper presents a summary and a critique of a journal article. It attempts to investigate diverse aspects of research issues that were considered in developing the article. Indeed, the article that investigates the consistency of organizational orientation and “ Management Accounting Systems” used certain research aspects, which the paper seeks to investigate and present (Cassia, Paleari & Redondi, 2005). The researchers involved in completing this study considered diverse research methodologies in order to enhance the comprehension of vague and uncertain theories.

The summary presents the paradigm approach and research aspects employed by the investigators. Conversely, the critiquing the researcher's work entails evaluating the level of convincingness of the study outcomes. Part One: SummaryParadigm SummaryThis study was initiated to develop a comprehension of the consistency levels of “ management control systems” , and the organizational configurations that different firms employ. Massive attention was accorded to comprehending the consistency that exists between different approaches of “ management accounting systems” (MAS) and organizational configurations (Cassia, Paleari & Redondi, 2005).

Furthermore, the study was seeking to analyze whether the shifts that occur in these two spheres happen simultaneously. The study apparently employed an interpretive research paradigm. It is noteworthy that this paradigm frequently employs certain assumptions, including the notion that human behavior is viewed as an outcome of the way individuals in varying situations and circumstances seek to comprehend their personal and social analysis and construction. The paradigm also embraces fresher social science systems, while ignoring those of natural science. Furthermore, subjectivity remains critical and presumes that certainty originates as a social construct.

The paradigm embraces assumptions that observations happen within a background, which must be comprehended. The language also plays a critically important role in the generation of data especially the qualitative aspects. The observations that researchers make contribute to perspectives creation.


Cassia, L., Paleari, S. & Redondi, R. (2005). Management Accounting Systems and Organizational Structure. Small Business Economics, 25, 373-391.
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