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The experience of knowledge in everyday accounting: a study of Finnish accounting managers

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  • Ari Manninen

Abstract

The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. 'The experience of knowledge' is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are the topics of this study. The applicability and the possible consequences of the interpretation are discussed with respect to accounting research, to management, and to the cost accountants themselves.

Suggested Citation

  • Ari Manninen, 1995. "The experience of knowledge in everyday accounting: a study of Finnish accounting managers," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 455-484.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:3:p:455-484
    DOI: 10.1080/09638189500000028
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    Cited by:

    1. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    2. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    3. Aaltola, Pasi & Manninen, Ari, 2021. "Drawing the premises for personalized learning: Illustrations of management and accounting," Journal of Accounting Education, Elsevier, vol. 54(C).

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