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PROBLEM AND PURPOSEOrganizations are complex and paradoxical phenomena which can be understood in many different ways. For example, the concept 'metaphor' can be used in order to help ". . . us to see and understand organizations in distinctive yet partial ways" (Morgan, 1986: 12). The metaphors discussed by Morgan include the following: the machine metaphor, the organism metaphor, the culture metaphor, and the political metaphor. The machine metaphor depicts organizations as if they were designed and operated like machines. Like machines, organizations are Aeen as consisting of clearly defined parts with clearly defined interrelationships and are expected to operate like machines, i.e. in a routine, efficient, reliable and predictable way. The machine metaphor thus suggests that organizations can be controlled in a mechanistic way to fulfil the goals or objectives of the organization.The normative literature on management control builds upon this metaphor, and Morgan (1986) underlines the fact that the mechanistic mode of thought has shaped our most basic conceptions of what organization is all about. For example, Anthony, Dearden and Vancil(l982) describe management control as " . . . the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of the organization's objectives. " Welsch (1976) concludes that budgeting is a useful tool for decisionmaking, planning, and control. He also emphasizes the fact that responsibility for budgeting, planning and control should be carefully specified in written instructions distributed to all managers. In short, Welsch advocates a management control'system that stresses planning. He is of the opinion that responsibility centers should play an important role in the planning process.

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