Contemporary Journal of Business and Entrepreneurship Research (CJBER)

ACCOUNTING INFORMATION AND GAMING IN SHOP FLOOR LABOUR MANAGEMENT: A CASE STUDY OF A HIGH STREET RETAIL COMPANY IN THE UNITED KINGDOM

Authors

  • Nushrat Jahan PhD student, Essex Business School, The University of Essex, UK
  • Mohammad Sarwar Rekabder Lecturer at North South University, Bangladesh.

Abstract

This case study explores the role of accounting information and gaming in the labor management of a high street retail company in the UK. The study is based on Michael Burawoy's 'Manufacturing Consent' theory and John Law's Actor-Network Theory. The study addresses the need for more research on the use of accounting information in managerial control and draws attention to the impact of centralized control and monitoring of Accounting Information Systems on managerial decision-making and employee stress. The study includes a critical review of accounting literature and collects data through participant observation, interviews, and relevant documentary evidence. The evidence reveals that accounting information remains the dominant factor affecting managerial decision-making at the shop floor level, with gaming playing a critical role in labor control. The study also finds that due to aggressive control, the internal labor market mechanism fails to produce consented employees, as Burawoy argues.The study highlights the near absence of internal state, with technology and digital information systems adding new dimensions to labor control. The significance of the study lies in its exploration of the rigorous gaming aspect in management control, where evidence reveals the sophisticated IT support counting of each unit of sales reflects control and performance.The paper presents a brief description of the retail sector, critical literature review, theoretical understanding, research methods and methodologies, and the main evidence collected through the case study. The study concludes by discussing the implications of accounting information and gaming on shop floor labor management and the need for more research in this area

Keywords:

Accounting Information, Gaming, Labor Management, High Street Retail, Actor-Network Theory, Manufacturing Consent, Centralized Control, Internal Labor Market.

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Published

2023-03-11

How to Cite

Nushrat , J., & Mohammad , S. R. (2023). ACCOUNTING INFORMATION AND GAMING IN SHOP FLOOR LABOUR MANAGEMENT: A CASE STUDY OF A HIGH STREET RETAIL COMPANY IN THE UNITED KINGDOM. Contemporary Journal of Business and Entrepreneurship Research (CJBER), 1(1), 24–48. Retrieved from https://zapjournals.com/Journals/index.php/cjber/article/view/158

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