The Role of Accounting Information in Shop Floor Management Control: Evidence from a Retail Chain in the UK

Abstract

This is an intensive case study based on the shop floor labor management of a high street retail company in the United Kingdom. Theoretically, the study is based on Burawoy's (1979) labour process theory of ‘Manufacturing Consent' and John Law’s Actor-Network Theory (1992). This study has addressed the urge for more research on the use of accounting information in managerial control (Hall, 2010). The effort has been given to explore the role of accounting information and gaming at shop floor management. This study includes a critical review of accounting literature, where data has been collected through participant observation, interviews and relevant documentary evidence. Through a critical approach, evidence has been analysed and discussed. The evidence reveals several factors that affect managerial decision-making at shop floor operation. However, the role of accounting information remains the dominant factor. Close monitoring of Accounting Information Systems and Centralized control affects managers' decision- making process and creates huge stress on employees. Keen observation shows that gaming plays a critical role in the control measure of their labour control process. The study also reveals, because of aggressive control, internal labour market mechanism does not work properly and fails to produce consent employees as Burawoy argues. It has been found that internal state is near absent, while technology and digital information systems add new dimensions in labour control process.