Intelligent Information Systems a Decade Later

Cover Intelligent Information Systems a Decade Later
Intelligent Information Systems a Decade Later
Zenon Soteriou Zannetos
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And all this, in the process of a hierarchical analysis of the accounting variations of operations from plans. So one might think that managers would have expressed an active interest in these concepts and methodology. The question then is: Why the lack of interest.
Unfortunately, I do not have definitive answers and so I will only raise some hypotheses.
1. Absence of a Healthy Attitude toward Accounting Data. Very few functions of management enjoy the conspicuous position enjoyed by control wi
...thin organizations. It is either revered or hated. As a result, accounting data are either accepted by top management as infallible and as coming out of deterministic processes, in those organiza- tions where accounting control has a position of dominance, or effectively ignored in organizations wherever the account- Q ing function is a second-class citizen. Although for 8 It is not too much of an exaggeration to claim that the reason the accounting function survives in some organizations of this type is that it is necessary for financial reporting not because operating managers depend on ic for control.

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