João A. Ribeiro () (CETE, Faculdade de Economia, Universidade do Porto) Robert W. Scapens () (Manchester Business School)
Abstract
This 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.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Publisher Info
Paper provided by Universidade do Porto, Faculdade de Economia do Porto in its series CETE Discussion Papers with number
0611.
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.: