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5 Interpretive and Critical Perspectives on Accounting and Decision-Making. In Chapter 4 we described the rational-economic perspective that underpins management control systems in general and management accounting in particular. There are, however, alternative perspectives. | 5 Interpretive and Critical Perspectives on Accounting and Decision-Making In Chapter 4 we described the rational-economic perspective that underpins management control systems in general and management accounting in particular. There are however alternative perspectives. For example Otley and Berry 1980 questioned the usefulness of cybernetic control given the limitations of accounting systems as a result of organizational and environmental complexity. The problem with cybernetic control they say is the apparently inevitable division of labour between controllers and those who are controlled . the primary function ascribed to the task of management is that of organization control. p. 237 While Chapter 4 assumed a rational paradigm this chapter explores alternative conceptions of the role of accounting in management. We review the interpretive paradigm and the social constructionist perspective and how organizational culture is implicated in accounting. We then consider the radical paradigm and how power is a major concern of critical accounting theory. These alternative perspectives to the rational-economic one described in Chapter 4 are an important focus of this book. Alternative paradigms One non-rational approach to decision-making is the garbage can which March and Olsen 1976 described as the fortuitous confluence whereby problems solutions participants and choice opportunities somehow come together. Cooper et al. 1981 detailed the rational model of financial and management accounting systems as planning and control devices that measure report and evaluate individuals and business units. In the bounded rationality model see Chapter 4 accounting systems are stabilizers emphasizing consistency. By contrast the garbage can view recognizes that systems provide an appearance of rationality and create an organizational history but that the sequence whereby actions precede goals may well be a more accurate portrayal of organizational functioning than the more .
