IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v9y2000i4p343-367.html
   My bibliography  Save this article

'Economic value added' as ideology through a critical lens: towards a pedagogy for management fashion?

Author

Listed:
  • J. H. Amernic
  • D. L. Losell
  • R. J. Craig

Abstract

This paper reviews several approaches to the teaching of a fashionable, accounting-related instrument of management: the indicator known as 'economic value added'. A critical pedagogic orientation is recommended. Such an orientation is argued to facilitate the important objective of moving beyond merely teaching about technical matters to a form of teaching which recognizes and responds to the subtle, yet important influences of dominant social paradigms. Examples are provided of how such a critical approach might be implemented.

Suggested Citation

  • J. H. Amernic & D. L. Losell & R. J. Craig, 2000. "'Economic value added' as ideology through a critical lens: towards a pedagogy for management fashion?," Accounting Education, Taylor & Francis Journals, vol. 9(4), pages 343-367.
    • Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:343-367
    DOI: 10.1080/09639280010033286
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010033286
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639280010033286?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Flamholtz, Eric, 1996. "Effective organizational control: A framework, applications, and implications," European Management Journal, Elsevier, vol. 14(6), pages 596-611, December.
    2. Steven P. Feldman, 1998. "Playing with the Pieces: Deconstruction and the Loss of Moral Culture," Journal of Management Studies, Wiley Blackwell, vol. 35(1), pages 59-79, January.
    3. Frankfurter, George M. & McGoun, Elton G., 1999. "Ideology and the theory of financial economics," Journal of Economic Behavior & Organization, Elsevier, vol. 39(2), pages 159-177, June.
    4. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    5. Biddle, Gary C. & Bowen, Robert M. & Wallace, James S., 1997. "Does EVA(R) beat earnings? Evidence on associations with stock returns and firm values," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 301-336, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Russell Craig & Joel Amernic, 2002. "Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues," Accounting Education, Taylor & Francis Journals, vol. 11(2), pages 121-171.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    2. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    3. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait & Arkadiusz Babczuk, 2022. "Can the Economic Value Added Be Used as the Universal Financial Metric?," Sustainability, MDPI, vol. 14(5), pages 1-14, March.
    4. Silvia Jordan & Corinna Treisch, 2010. "The perception of tax concessions in retirement savings decisions," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 2(3), pages 157-184, October.
    5. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    6. Lee Parker, 2007. "Financial and external reporting research: the broadening corporate governance challenge," Accounting and Business Research, Taylor & Francis Journals, vol. 37(1), pages 59-61.
    7. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    8. repec:dau:papers:123456789/3232 is not listed on IDEAS
    9. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
    10. David Slattery & Joseph G. Nellis, 2011. "Rethinking the Role of Regulation in the Aftermath of the Global Financial Crisis: The Case of the UK," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 58(3), pages 407-423, September.
    11. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    12. Yuri Biondi, 2009. "Capital budgeting under relational contracting: optimal ranking and duration criteria for schemes of concession, project-financing and public-private partnership," Post-Print hal-00404305, HAL.
    13. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    14. Gabriela Chmelíková, 2011. "Framework of performance measurement system for Czech small breweries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 167-176.
    15. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    16. Bellò, Benedetta & Spano, Alessandro, 2015. "Governing the purple zone: How politicians influence public managers," European Management Journal, Elsevier, vol. 33(5), pages 354-365.
    17. Menkhoff, Lukas & Rungruxsirivorn, Ornsiri, 2009. "Village Funds in the Rural Credit Market of Thailand," Proceedings of the German Development Economics Conference, Frankfurt a.M. 2009 45, Verein für Socialpolitik, Research Committee Development Economics.
    18. Leo Vashkor Dewri, 2022. "A Critical Assessment of Interrelationship Among Corporate Governance, Financial Performance, Refined Economic Value Added to Measure Firm Value and Return on Stock," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(4), pages 2718-2759, December.
    19. Sunil Dutta & Stefan Reichelstein, 2000. "Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation," CESifo Working Paper Series 354, CESifo.
    20. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    21. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:9:y:2000:i:4:p:343-367. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.