The Informal structures control authority
The informal structure of control authority (the Informal) derived from the power and influence of dominance
coalition (Cyert & March, 1963). Power is defined as the individual's ability to influence decisions and activities in
ways that are not sanctioned by the authority of the formal system (Kotter, 1985; Alexander & Morlock, 2000). In
a formal organization, the most frequent access for individuals to gain power is probably through the office
(Robbins, 1996). Their power comes from their ability to control the budget and the role of the post.
A company is highly depending on the cooperation of top managers and the dependence allows them to demand
and achieve the appropriate authority within the organization. The power of manager indicated in their control over
resources significantly without formal responsibility for the use of all these resources (Abernethy & Lillis, 2001).
In contrast the formal which is in the delegation of authority is well run and the individual has the responsibility for
the decision. Managers gain power to influence decision-making at all levels within the organization. In formal
authority is implemented by senior management. The power effects on the use of MAIS by top management are in
controlling behaviour. Informal authority makes decisions without using a business strategy that enables top
managers to use the MAIS in controlling their behaviour (Young & Saltman, 1985). According to Abernethy and
Stoelwinder (1995) managers with the power oppose the efforts of top management to implement administrative
systems. Abernethy and Stoelwinder (1991), stated that the power of manager is not based on the information
presented by the accounting system, but is based on the relevant for decision making. This is due to their
reluctance to perform managerial roles such as that the issue of leadership in the organization is more important
than the issue of resource management. The absence of managerial orientation will be negatively affected by the
The Informal structures control authorityThe informal structure of control authority (the Informal) derived from the power and influence of dominancecoalition (Cyert & March, 1963). Power is defined as the individual's ability to influence decisions and activities inways that are not sanctioned by the authority of the formal system (Kotter, 1985; Alexander & Morlock, 2000). Ina formal organization, the most frequent access for individuals to gain power is probably through the office(Robbins, 1996). Their power comes from their ability to control the budget and the role of the post.A company is highly depending on the cooperation of top managers and the dependence allows them to demandand achieve the appropriate authority within the organization. The power of manager indicated in their control overresources significantly without formal responsibility for the use of all these resources (Abernethy & Lillis, 2001).In contrast the formal which is in the delegation of authority is well run and the individual has the responsibility forthe decision. Managers gain power to influence decision-making at all levels within the organization. In formalauthority is implemented by senior management. The power effects on the use of MAIS by top management are incontrolling behaviour. Informal authority makes decisions without using a business strategy that enables topmanagers to use the MAIS in controlling their behaviour (Young & Saltman, 1985). According to Abernethy andStoelwinder (1995) managers with the power oppose the efforts of top management to implement administrativesystems. Abernethy and Stoelwinder (1991), stated that the power of manager is not based on the informationpresented by the accounting system, but is based on the relevant for decision making. This is due to theirreluctance to perform managerial roles such as that the issue of leadership in the organization is more importantthan the issue of resource management. The absence of managerial orientation will be negatively affected by the
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