Accounting as Social and Institutional Practice

Accounting as Social and Institutional Practice
Author: Anthony G. Hopwood
Publisher: Cambridge University Press
Total Pages: 344
Release: 1994-10-06
Genre: Business & Economics
ISBN: 9780521469654

Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.

Accounting, Organizations, and Institutions

Accounting, Organizations, and Institutions
Author: Christopher S. Chapman
Publisher: Oxford University Press
Total Pages: 458
Release: 2009-08-13
Genre: Business & Economics
ISBN: 0199546355

Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.

The Societal Relevance of Management Accounting

The Societal Relevance of Management Accounting
Author: Sven Modell
Publisher: Routledge
Total Pages: 346
Release: 2017-10-02
Genre: Business & Economics
ISBN: 1317398165

This book explores the relevance of management accounting research and practice for a range of broader, societal phenomena related to corporate governance and regulation, the creation and maintenance of markets and their concomitant social and political implications. It also explores the theoretical and methodological implications of pursuing a research agenda exploring such phenomena in greater detail. Containing a number of theoretical, methodological and empirical contributions by leading management accounting scholars, The Societal Relevance of Management Accounting seeks to advance novel research approaches that go beyond the traditional intra-organisational focus that has long dominated management accounting research. As such, it seeks to enhance the relevance of management accounting research for a broader range of stakeholders and interest groups in and around individual organisations. This book was originally published as a special issue of Accounting and Business Research.

Management Accounting Practice and Strategic Behavior

Management Accounting Practice and Strategic Behavior
Author: Oliver Gediehn
Publisher: Springer-Verlag
Total Pages: 216
Release: 2010-02-24
Genre: Business & Economics
ISBN: 9783834915351

Oliver Gediehn examines the determinants of managerial long-term (growth) orientation. Quantitative evidence casts serious doubts on the existence of a dysfunctional effect between the emphasis on short-term goals and myopic management behavior.

Management Accounting in the Digital Economy

Management Accounting in the Digital Economy
Author: Alnoor Bhimani
Publisher: Oxford University Press, USA
Total Pages: 316
Release: 2003-11-13
Genre: Business & Economics
ISBN: 0199260389

The deployment of digital technologies by companies affects their functioning in economic terms, and also causes social, institutional and organizational effects. This book examines the way in which management accounting systems structures, thinking and practices are being altered as a result.

Management Accounting in the Digital Economy

Management Accounting in the Digital Economy
Author: Alnoor Bhimani
Publisher: OUP Oxford
Total Pages: 316
Release: 2003-11-13
Genre: Business & Economics
ISBN: 0191532002

There is mounting evidence that the deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional, and organizational effects. At a technical level, digitization directly influences organizational processes. Notions of its potential also define managerial pursuits and the search for enhanced organizational performance. Inevitably, digitizatoin impacts the form, substance and provenance of internal accounting information with attendant consequences on the behaviour and actions of decision makers. Knowledge about the influence of digital technologies on management accounting thinking processes and practices is starting to emerge. A variety of issues relating to pricing strategies, cost management and control mechanisms are evident. But the implications for the field are far wider. Aspects of trust, organizational power, cultural shifts, strategization, convergence of product and information elements, and newly perceived contingencies between information dimensions and contextual factors are altering management accounting systems, structures, thinking, and practices. This book explores these and other issues along different planes of reference. The first part of the book consists of chapters that discuss accounting and management control systems and wider structural shifts connected with the advent of digital technologies. In the second section, the contributors analyse organizationally focused shifts occurring concomitantly alongside digital transformations in the economy. The final part of the book comprises chapters that consider avenues of accounting transformation that may be pursued in specific contexts both in terms of practice and as concepts that afford insights into possible management accounting futures. Broadly, the fourteen chapters of this book bring together practical commentaries, conceptual frameworks, and theoretical argumentation and explore wider narratives regarding the interface between management accounting and the digital economy. Management Accounting in the Digital Economy will be of interest to scholars, advanced students, and practitioners concerned with the management accounting and control implications of the growing ubiquity of digital technologies across organizational spaces and economic platforms.

The Changing Role of the Management Accountants

The Changing Role of the Management Accountants
Author: Panida Chotiyanon
Publisher: Springer
Total Pages: 224
Release: 2018-07-25
Genre: Business & Economics
ISBN: 3319903004

This book presents a comprehensive and holistic study on being a financial practitioner today. Using a practice theory approach, the book analyzes the work life stories of four financial practitioners who have been working between 13 and 25 years during the period of 1973 to 2015 and explains how their work identities are constituted in the practices throughout the years. It clarifies the public image of the management accountants and provides a better understanding of today’s management accountants—who they are and how they are formed—while theorizing on how to develop the next generation.

Never Mind the Gap

Never Mind the Gap
Author: Robert William Scapens
Publisher:
Total Pages:
Release: 1994
Genre: Institutional economics
ISBN: