Computers

Looking into the future of management certainly requires an examination of the role of computers. Their usefulness in classifying, storing and speeding up the  flow of information in an organization has been apparent for many years. For example, a daily classification and summary of sales, information is helpful in maintaining desired inventory levels and in assigning sales personnel. Other common computer applications are found in the implementation of automatic control system; the manipulation of mathematical models; and the processing of accounts receivables, payroll data, and other accounting information.

A accounting question facing managers is how the computer will affect the number of people required to staff management positions in the years to come. One view holds that some middle and lower level managers may be replaced by new computers that can "think" on their own. We normally consider computers as doing only what they are programmed to do, such as calculate salaries and payroll deductions. However, new hardware being developed may soon enable computers to solve problems far more complex than those for which they are now used. If these possibilities become realities, computer programs may include such a high degree of artificial intelligence that there will be less need for some middle managers, particularly in larger organizations.

While one can forecast that computers will replace some managers in the future, an increase in the number of managers can also be projected. For example, an early study of a large utility company showed an overall growth of management employees, although fewer managers were found in clerical departments after computerization. Thus, the future impact of computers on the number of managers or their jobs is not certain. It is very likely, however, that computers will continue to influence authority relationships within the organizations that house them will certainly differ according to whether computer personnel are seen as expensive "number crunchers," or important members of the management team.