10 Apr The Costs of Organization Structure
[vc_row css_animation="" row_type="row" use_row_as_full_screen_section="no" type="full_width" angled_section="no" text_align="left" background_image_as_pattern="without_pattern"][vc_column width="5/6"][vc_column_text css=".vc_custom_1563590572128{margin-right: 0px !important;}"]by Ralph H. Kilmann An earlier version of this article was published in Accounting, Organizations and Society, Vol. 8, No. 4, 1983, pages 347-357. ABSTRACT For theoretical and methodological convenience, accountants often assume that the divisions of an organization are largely independent of one another and that divisional managers therefore can make decisions consistent with global optimality. Along with these assumptions, accountants have taken the structure of an organization as fixed and not changeable. This paper suggests a framework and method for assessing the costs resulting from non-independent divisions, as a component of organization...