The Social & Organizational Context of Management Accounting

The Social & Organizational Context of Management Accounting PDF Author: Anthony G. Puxty
Publisher: Cengage Learning
ISBN: 9781861524591
Category : Managerial accounting
Languages : en
Pages : 0

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Book Description
This text covers the technical aspects of capital investment decision-making, including the selection of an appropriate discount rate, and also its human and behavioural characteristics. It is a book that will be of value to accounting and finance students, general business students, and also to those actively involved in the capital decision-making process at all levels.

The Organizational Context of Management Accounting

The Organizational Context of Management Accounting PDF Author: R. H. Chenhall
Publisher: Pitman Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 436

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Book Description


Management Control in a Voluntary Organization

Management Control in a Voluntary Organization PDF Author: Peter Booth
Publisher: Routledge
ISBN: 1351258222
Category : Business & Economics
Languages : en
Pages : 408

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Book Description
This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.

Management Accounting, Organizational Theory and Capital Budgeting: 3Surveys

Management Accounting, Organizational Theory and Capital Budgeting: 3Surveys PDF Author: Robert W Scapens
Publisher: Springer
ISBN: 1349070963
Category : Business & Economics
Languages : en
Pages : 280

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Book Description


Readings in Accounting for Management Control

Readings in Accounting for Management Control PDF Author: David Otley and Kenneth Merchant Clive Emmanuel
Publisher: Springer
ISBN: 1489971386
Category : Business & Economics
Languages : en
Pages : 689

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Book Description


Understanding Management Control and Organisational Sense-making

Understanding Management Control and Organisational Sense-making PDF Author: Dr Krister Bredmar
Publisher: Chartridge Books Oxford
ISBN: 1911033123
Category : Business & Economics
Languages : en
Pages : 151

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Book Description
Summary This book centres around three different areas; management control, organisations and information systems - in order to understand what is actually going on and to make sense of management control questions. Management control techniques used today could in many cases be traced back to industrialisation. With the help of computeraised information systems, the speed and detail with which a manager could get a hold of important information has increased. Today, it has become even more important to be able to choose what information to work with and that the context in which it should be used is understood. Organisational sense-making is in many ways an interesting and important path to take in order to do this. When working with the management control function, it is important to understand the organisation where the work is undertaken. One important part of the function is planning and another is control. Both are needed in order for the management control function to work. Performance is often a key ingredient when trying to find out what is working in a plan and what is not and here the understanding for information becomes necessary. Since the work is done within an organsation, both by managers and employees, it is also crucial to find ways to work with not only models, methods and techniques but also people and social dimensions. Key Features Managers and employees want to act in a meaningful way in general. The way planning and control is undertaken in an organization is to a large extent dependent on the way a manager interprets information about the organisation. Decisions and actions can be traced to the interpretation of a situation in the past and present. Since organisations are built on people, it is important to try to understand why they act in a certain way and how their understanding of the organsiation is evolving. Management control has in many ways been described as a function that is dependent on different techniques and methods; however, it can also be described as a social process, focusing on decisions and actions. Informations systems have come to play a crucial role in managing an organisation, especially when it comes to tracing performance. The demand for responsible and accountable management has led to an increased emphasis on meaningful decisions and actions. The Author Dr Krister Bredmar is associate professor at Linneaus University in Sweden. He has for more then 20 years worked with management control and organisational sense-making, both in theory and in practice. His research has been published both in academic journals and in books. Readership Scholars, students and practitioners. Contents The accounting heritage Corporate epistemology Thinking ahead The essence of management control Understanding performance The control concept in management control Reports, communication and stakeholders The essence of sense-making Organisations as a set of social relations Information systems and management control Individuals and organisations Organisational structure A social perspective A decisions context Techiques and functions Thinking and acting strategically Accounting tools Information and knowledge The performance paradox

Accounting, Organizations, and Institutions

Accounting, Organizations, and Institutions PDF Author: Christopher S. Chapman
Publisher: OUP Oxford
ISBN: 0191609374
Category : Business & Economics
Languages : en
Pages : 458

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Book Description
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.

IBSS: Economics: 1993 Vol 42

IBSS: Economics: 1993 Vol 42 PDF Author:
Publisher: Psychology Press
ISBN: 9780415111478
Category : Business & Economics
Languages : en
Pages : 660

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Book Description
This bibliography lists the most important works published in economics in 1993. Renowned for its international coverage and rigorous selection procedures, the IBSS provides researchers and librarians with the most comprehensive and scholarly bibliographic service available in the social sciences. The IBSS is compiled by the British Library of Political and Economic Science at the London School of Economics, one of the world's leading social science institutions. Published annually, the IBSS is available in four subject areas: anthropology, economics, political science and sociology.

Management Scholarship and Organisational Change

Management Scholarship and Organisational Change PDF Author: Miriam Green
Publisher: Routledge
ISBN: 1315519283
Category : Business & Economics
Languages : en
Pages : 197

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Book Description
Change is a crucial and inescapable process for many organisations. It remains a constant challenge for managers and many change management initiatives fail. Burns and Stalker’s seminal text on managing change, The Management of Innovation, has often been used as a basis for research in mainstream management journals and has been represented as an important theory in popular and long-established management textbooks. The issues raised in that book are still being grappled with by academics and practitioners today. Miriam Green provides a critical analysis of the mainstream construction of knowledge on change management through an examination of representations of that text. The main thesis of her book is that this literature, though valuable, does not provide a full picture. Its objectivist approach ignores the role of other factors raised in the original study. These factors include the effects of power, politics, resistance and employee influence on the outcomes of managerial change strategies and on other organisational processes, with important consequences for the understanding of change initiatives by both academics and practitioners. This is part of an ongoing debate in management studies and more widely in the social sciences about theoretical approaches and research methods. The originality of this book lies in its in-depth comparison of an entire monograph on organisations facing technological and commercial change, with an equally in-depth analysis of the ways this work has been represented and used as a basis for teaching and research. It highlights the limitations of the exclusive use of one approach to explain the complications arising from organisational change. It challenges the scientific justification offered for that approach and supports arguments for more inclusive and sustainable scholarship, of greater relevance to academics, managers and other organisational stakeholders.

Research Methods in Accounting

Research Methods in Accounting PDF Author: Malcolm Smith
Publisher: SAGE Publications
ISBN: 1849207976
Category : Business & Economics
Languages : en
Pages : 241

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Book Description
This updated and expanded Second Edition of Research Methods in Accounting continues to provide a practical and accessible overview of the conduct of applied research studies in accounting. Retaining its focus on the role of theory in research, the new edition brings together the latest developments in research methods.