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Management accounting as practice

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  • Ahrens, Thomas
  • Chapman, Christopher S.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4M87790-1/2/0d178926b7f69816d054ce81938fec0a
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 32 (2007)
    Issue (Month): 1-2 ()
    Pages: 1-27

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    Handle: RePEc:eee:aosoci:v:32:y:2007:i:1-2:p:1-27

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Den Hertog, J. Friso, 1978. "The role of information and control systems in the process of organizational renewal: Roadblock or road bridge?," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 29-45, February.
    2. Wildavsky, Aaron, 1978. "Policy analysis is what information systems are not," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 77-88, February.
    3. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    4. Pinch, T. & Mulkay, M. & Ashmore, M., 1989. "Clinical budgeting: Experimentation in the social sciences: A drama in five acts," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 271-301, April.
    5. S. Illeris & G. Akehurst, 2001. "Introduction," The Service Industries Journal, Taylor & Francis Journals, vol. 21(1), pages 1-4, January.
    6. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    7. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
    8. Thomas Ahrens & Christopher Chapman, 2000. "Occupational identity of management accountants in Britain and Germany," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 477-498.
    9. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    10. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
    11. Bariff, Martin L. & Galbraith, Jay R., 1978. "Intraorganizational power considerations for designing information systems," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 15-27, February.
    12. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    13. Brunsson, Nils, 1990. "Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 47-59.
    14. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    15. Hedberg, Bo & Jonsson, Sten, 1978. "Designing semi-confusing information systems for organizations in changing environments," Accounting, Organizations and Society, Elsevier, vol. 3(1), pages 47-64, February.
    16. March, James G., 1987. "Ambiguity and accounting: The elusive link between information and decision making," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 153-168, March.
    17. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    18. Boland, Richard Jr. & Pondy, Louis R., 1983. "Accounting in organizations: A union of natural and rational perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 223-234, May.
    19. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
    20. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    21. Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A., 1985. "Management control in an area of the NCB: Rationales of accounting practices in a public enterprise," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 3-28, January.
    22. Young, Joni J., 1996. "Institutional thinking: The case of financial instruments," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 487-512, July.
    23. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    24. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    25. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    26. Swieringa, Robert J. & Weick, Karl R., 1987. "Management accounting and action," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 293-308, April.
    27. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    28. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
    29. Ezzamel, Mahmoud & Bourn, Michael, 1990. "The roles of accounting information systems in an organization experiencing financial crisis," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 399-424.
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