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Functions of accounting -- a discussion

Author

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  • Mellemvik, Frode
  • Monsen, Norvald
  • Olson, Olov

Abstract

From the many accounting objectives which have been suggested, it seems that the intended function of accounting is to reduce uncertainty in control and decision-making processes. However, after conducting a literature search of empirical studies of accounting in action we came to three conclusions about the functions assigned to accounting. First, we suggest that a number of functions are assigned to accounting in action. Second, there is a reciprocal relationship between accounting and the functions assigned to it. Third, there is a complex relationship between accounting and its context. The main function of accounting in a strong organizational context with interdependent organizations is to support legitimization processes, while the main function of accounting in a strong organization with a dependent environment is to support the organization in its exercise of power.

Suggested Citation

  • Mellemvik, Frode & Monsen, Norvald & Olson, Olov, 1988. "Functions of accounting -- a discussion," Scandinavian Journal of Management, Elsevier, vol. 4(3-4), pages 101-119.
    • Handle: RePEc:eee:scaman:v:4:y:1988:i:3-4:p:101-119
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    Citations

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    Cited by:

    1. Dixon, Keith & Gaffikin, Michael, 2014. "Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 683-708.
    2. Alpenberg, Jan & Paul Scarbrough, D., 2018. "Trust and control in changing production environments," Journal of Business Research, Elsevier, vol. 88(C), pages 527-534.
    3. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
    4. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.
    5. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
    6. Norvald Monsen & Salme Nasi, 1998. "The Contingency Model of Governmental Accounting Innovations: a discussion," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 275-288.
    7. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
    8. Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    9. Anatoli Bourmistrov & Frode Mellemvik, 1999. "Russian local governmental reforms: autonomy for accounting development?," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 675-700.
    10. El-Tawy, Nevine & Tollington, Tony, 2013. "Some thoughts on the recognition of assets, notably in respect of intangible assets," Accounting forum, Elsevier, vol. 37(1), pages 67-80.

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