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Styles of Accountability

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  • Ahrens, T.
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    Abstract

    Drawing on instances of operational management in British and German Firms, This paper seeks to contrast different styles of implicating accounting in processes of accountability.

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    Bibliographic Info

    Paper provided by University of Southampton - Department of Accounting and Management Science in its series Papers with number 96-119.

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    Length: 55 pages
    Date of creation: 1996
    Date of revision:
    Handle: RePEc:fth:sotoam:96-119

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    Postal: University of Southampton, Department of Accounting & Mangement Science, Southampton S09 5NH UK.
    Phone: 44 0173 592537/592555
    Fax: 44 0173 593858
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    Web page: http://www.soton.ac.uk/~econweb/
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    Related research

    Keywords: MANAGEMENT; ACCOUNTING;

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    Citations

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    Cited by:
    1. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 10-30, January.
    2. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    3. Anna Pistoni & Laura Zoni, 2000. "Comparative management accounting in Europe: an undergraduate education perspective," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 285-319.
    4. Bouquin, Henri & Schwarz, Rainer, 2006. "Management Control Systems : Germany and France facing the North American Model: some insights for research," Economics Papers from University Paris Dauphine 123456789/2780, Paris Dauphine University.
    5. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
    6. Bhimani, Alnoor, 2003. "A study of the emergence of management accounting system ethos and its influence on perceived system success," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 523-548, August.
    7. Vassili Joannides & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Post-Print halshs-00340178, HAL.
    8. Morales, Jérémy & Lambert, Caroline, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 228-244.
    9. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    10. Berland, Nicolas & Joannides, Vassili, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Economics Papers from University Paris Dauphine 123456789/1375, Paris Dauphine University.
    11. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.
    12. Caroline Lambert & Jérémy Morales, 2009. "Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»," Revue Finance Contrôle Stratégie, revues.org, vol. 12(2), pages 5-34, June.
    13. Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
    14. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    15. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
    16. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    17. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    18. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    19. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    20. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.

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