Management accounting and power: A contested relationship
AbstractThis paper is structured in two parts. In the first part we undertake a brief discussion on the concept of power and we explore the way this concept has been regarded in several strands of literature on management accounting – the conventional, the contingency, the pluralist, the interpretive, the critical and the post-structuralist. Some of these strands – for instance, the pluralist, the critical and the post-structuralist – explicitly recognise the importance of (some conception of) power in their approach to management accounting in society and organisations. Other approaches are less explicit in that recognition or simply overlook/reject it. The second part of the paper takes sides, departing from the idea that there is a relationship between management accounting and power and proposes a framework for conceptualising that relationship. This framework attempts to bring together different dimensions/conceptions of power, and is proposed as a way to study management accounting and its change within organisations.
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Bibliographic InfoPaper provided by Universidade do Porto, Faculdade de Economia do Porto in its series CEF.UP Working Papers with number 0611.
Length: 20 pages
Date of creation: Nov 2006
Date of revision:
power; management accounting; change; circuits of power;
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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