ORGANIZING CONTROL

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Harvard University Press, 2005 - Business & Economics - 956 pages
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In a pioneering work, Jeffrey Fear overturns the dominant understanding of German management as "backward" relative to the U.S. and uncovers an autonomous and sophisticated German managerial tradition. Beginning with founder August Thyssen--the Andrew Carnegie of Germany--Fear traces the evolution of management inside the Thyssen-Konzern and the Vereinigte Stahlwerke (United Steel Works) between 1871 and 1934.

Fear focuses on the organization and internal dynamics of the company. He demonstrates that initiatives often flowed from middle managers, rather than from the top down. Shattering stereotypes of the overly bureaucratic and rigid German firm, Fear portrays a decentralized and flexible system that underscores the dynamic and entrepreneurial nature of German business. He fundamentally revises the scholarship on Alexander Gerschenkron and Germany's Sonderweg, and critiques Max Weber's concept of the corporation and capital accounting. He develops a loosely coupled relationship among enterprise strategy, organization, the structure of responsibility, and its accounting system, which links information, knowledge, and power inside the firm. This method of organizing control is central to understanding corporate governance.

Original and provocative, this work will generate much debate among historians, organizational theorists, and management and accounting scholars.

  

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Contents

Thyssen Co 18711914
39
August Thyssen Victorian Entrepreneur
43
If I Rest I Rust
74
Creating Management
104
Accounting for Control
150
Sustaining Innovation
190
The ThyssenKonzern 18901926
231
Cartels and Competition
235
The Demise of the ThyssenKonzern
478
The Vereinigte Stahlwerke 19261936
519
The Rationalization Company
523
Contested Terrain
569
Business Practice and Politics
618
Heinrich Dinkelbach Organization Man
677
Conclusion
711
Tables
751

Rushing Forward and Backward
261
Managing a Konzern
296
Organizing Financial Control
337
Revolutionizing Industrial Relations
380
Centralization or Decentralization?
431
Accounting as Symbolic Practice
770
Notes
789
Index
935
Copyright

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Page 18 - ... managers to coordinate the flow of products through the processes of production and distribution, and top managers to coordinate and monitor current operations and to plan and allocate resources for future activities. The small number of 'first movers', those that made the three-pronged set of investments in manufacturing, marketing and management essential to exploit fully the economies of scale and scope, quickly dominated their industries and usually continued to do so for decades.

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About the author (2005)

Jeffrey Fear is Associate Professor of Business at the University of Redlands.

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