Chapter

Operations, Purchase, and Sales in Hyperreality

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print November 2003 | ISBN: 9780199260386
Published online August 2004 | e-ISBN: 9780191601231 | DOI: http://dx.doi.org/10.1093/0199260389.003.0008
 Operations, Purchase, and Sales in Hyperreality

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The role of management control systems in Internet commerce is examined, based on the experiences of a family-owned firm. The firm set up a new corporate division to develop commerce on the Internet. It is shown that the system of management control mediated the organisational conflict arising from the firm’s decision to develop commerce on the Internet. The vocabularies and calculation technologies deployed by management control systems provided a beneficial depiction of the Internet commerce that was fully disentangled from any real object, and thus, exemplifying a Baudrillardian notion of hyperreality.

Keywords: management accounting; management control systems; Internet commerce; hyperreality

Chapter.  7715 words. 

Subjects: Financial Markets

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