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The politics of accounting technology in Danish central government

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  • Peter Skaerbaek

Abstract

The social and political aspects of a governmental computer-based accounting system (SCR) in Denmark will be examined. It is generally accepted that the SCR system has fulfilled a number of useful purposes. However, it has also been subjected to adverse criticism, as extensive, political implications have been detected in its application. In the study I have analysed the application of accounting technology from a political perspective. One of the main findings of this study indicates that the centralized management accounting system has implications for the balance between autonomy and control. It is suggested that centralized accounting technology creates a management view that symbolizes dependency and bureaucracy. If such an understanding of accounting technology is integrated with theories of management control, we may find that the SCR system will have an impact on the evolution of local management control in government agencies.

Suggested Citation

  • Peter Skaerbaek, 1998. "The politics of accounting technology in Danish central government," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 209-236.
    • Handle: RePEc:taf:euract:v:7:y:1998:i:2:p:209-236
    DOI: 10.1080/096381898336457
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    References listed on IDEAS

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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.

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