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Qualitative Forschung im Management Accounting

In: Handbuch Controlling

Author

Listed:
  • Albrecht Becker

    (Universität Innsbruck
    Visiting Professor, Turku School of Economics)

Abstract

Zusammenfassung Dieses Kapitel gibt einen Überblick über ausgewählte Aspekte und das Potenzial qualitativer Forschung im Management Accounting. Management Accounting wird in der Tradition des Ansatzes der interdisciplinary perspectives on accounting als kalkulative Praktiken verstanden. Dabei stehen drei Themen im Fokus: die Rolle von Management Accounting für die Interpretation organisationaler Realität, seine Rolle für die Konstitution organisationaler Realität und schließlich die weitere gesellschaftliche Einbettung von Management Accounting. Management Accounting ist in dieser Perspektive nicht nur ein Instrument der Abbildung organisationaler Realität, sondern ein Medium der sozialen Konstruktion dieser Realität.

Suggested Citation

  • Albrecht Becker, 2022. "Qualitative Forschung im Management Accounting," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 159-175, Springer.
  • Handle: RePEc:spr:sprchp:978-3-658-26431-4_69
    DOI: 10.1007/978-3-658-26431-4_69
    as

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