Examine how human relations plays an important role in the way in Essay - 1

Examine how human relations plays an important role in the way in which accounting information is used in organizations - Essay Example on the realization that "workers want to feel part of a team with socially supportive relationships and to grow and develop, where motivation, communication, employee participation, and leadership are significant issues" (Kaplan, 1998). The Accounting researchers have adopted traditional and emergent theories, the objective of which is to offer diversified insights and review of the organizational phenomena. The traditional and emergent theories related to the accounting research have been responsible for the "increase in knowledge and understanding about a phenomenon" (Carpenter, 2001). The theories have conceptualized the reality as physical structure, and people have been regarded as "adapters, responders, and information processors to achieve efficiency and the goal of an organization" (Zahirul, 2006). The Accounting Control System is aimed at achieving minimum cost and efficient operations, for this purpose the researchers have relied upon "an arms-length research method – statistically categorizes key variables and then attempts to retrieve meaning by ex post facto interpretations of tests of significance" (Kaplan, 1998). The Accounting researchers have adopted principles of rational choice theory and have expressed certain behavioral response through incentive supported by the implication of the decisions. In this context, the human relations factor have played crucial role for the assessment of the organizational process. The implications of the human relation theories have deterred the management accounting practices (Burchell, 2003). The human relation is regarded as the multidimensional "as this approach placed emphasis on the individual and the organization, motivation, supervisory and management leadership, group dynamics, and organizational development" (Carpenter, 2001). Douglas McGregor proposed Theory X and Theory Y, as per which the human relations is not applicable at organizations "with management’s autocratic approach with supporting