Anthony G. Hopwood's Theory Includes Essay

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In addition to this, such controls are objective, unlike
the self control.
Social control is considered to derive from administrative control. In
other words, in cases where administrated controls are voluntarily designed
and implemented so that they influence individuals' preferences and values
are changed and replaced with other values, such administrative controls
turn into social controls.
In theory, the concept of self control is considered to be opposed to
the concepts of administrative control and social control. As mentioned
above, self control is an internal form of control, while the
administrative and social control are considered to be external forms of
control.
Nowadays, managers must also have characteristics like self leadership
and self control. Hopwood also considers that administrative controls and
social controls can only be successful if they operate as self controls. In
order for the administrative and social controls to be able to modify
individuals' behavior within the organization, these controls must operate
as controls that individuals exert on their own behavior.

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Such external
controls must be internalized by individuals within the organization,
directly or indirectly.

Reference list:
1. Anthony Hopwood. Oxford Said Business School. Retrieved August
23, 2008 from
http://www.sbs.ox.ac.uk/faculty/Hopwood+Anthony/Hopwood+Anthony
.htm.
2. Hopwood, A. G. et al (2007). Handbook of Management Accounting

Research. Vol. 2. University of Oxford, UK. Published
by Elsevier Ltd.
3. Hopwood, A. G. (1976). Accounting and Human Behavior.
Published
by Prentice-Hall.
4. Malhotra, Y. (2002). Is Knowledge Management Really an
"Oxymoron"? Unraveling the Role of Organizational Controls in
Knowledge Management. Retrieved August 22, 2008 from
http://www.brint.org/KMOxymoron.pdf.
5. Silaen, P. & Williams, R. (2007). Management Control Systems
Framework for R&D Organization: A New Approach. University of
Wollongong, Faculty….....

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