Katz and Kahn in The Social Psychology of Organisations (1966) cite five generic types of sub system to meet an organisation’s functional needs:
§ The production or technical sub system, concerned with the work done on the throughput.
§ The supportive sub system, concerned with obtaining inputs and disposing of outputs.
§ The maintenance sub system, which ensures conformance of personnel to their roles through selection, and through rewards and sanctions.
§ The adaptive sub system, ensuring responsiveness to environmental variations.
§ The managerial sub system, which directs, coordinates and controls other sub systems and activities through various regulatory mechanisms.
Required
Identify these sub systems in accounting terms and give an example of how the accounting information system obtains and supplies information for each of these sub systems.