Download or read book Accounting and Organizational Action written by Claes Gustafsson and published by . This book was released on 1990 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Representation and Responsibility written by Niels Joseph Lennon and published by Routledge. This book was released on 2020-06-04 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.
Download or read book Management Accounting and Control Systems written by Norman B. Macintosh and published by John Wiley & Sons. This book was released on 2010-09-21 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Download or read book The Craft of Sociology written by Pierre Bourdieu and published by Walter de Gruyter. This book was released on 1991 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The work of the French sociologist Pierre Bourdieu has emerged, over the last two decades, as one of the most substantial and innovative bodies of theory and research in contemporary social science. The Craft of Sociology, both a textbook and an original contribution to epistemology in social science, focuses on a basic problem of sociological research: the necessity of an epistemological break with the preconstructed objects social practice offers to the researcher. Pierre Bourdieu and his co-authors argue in the epistemological tradition of scholars like Bachelard, Canguilhem, Koyre, a tradition that identifies the construction of the object as being the fundamental scientific act. Their way of discussing the issue makes it accessible not only to academics and experts of epistemology, but also to advanced students of social science, using for illustration a wide range of texts from the various social sciences as well as from philosophy of science. The book includes an interview with Pierre Bourdieu and an introduction by the editor to his sociological methodology.
Download or read book Readings in Accounting for Management Control written by David Otley and Kenneth Merchant Clive Emmanuel and published by Springer. This book was released on 2013-12-19 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Control in Business Organizations written by Kenneth A. Merchant and published by Financial Times/Prentice Hall. This book was released on 1985 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Organizations and Institutions written by Christopher S. Chapman and published by Oxford University Press. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.
Download or read book Accounting Organizations and Institutions written by Christopher S. Chapman and published by OUP Oxford. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Download or read book A Critical Theory Analysis of Organizational Action written by Norman B. Macintosh and published by . This book was released on 1986 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Accountants in Organizational Context written by Peter James Booth and published by . This book was released on 1991 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: This thesis is concerned with the study of accounting within its organizational and social context. As such, it seeks to address the problematization of the purposes of accounting within organizations proposed by Hopwood (1978, 1983) and other recent writers on the study of accounting in action. A major problematic under such an approach is; how does accounting obtain and maintain a position of organizational significance? Within this thesis, this problematic is approached theoretically by analysing accounting as having potential effects at both an ideological level, how it influences organizational action as a communication and meaning system, and at an occupational level, how the significance of accounting is related to the actions of accountants. Empirically, these issues are explored within the context of voluntary organizations. Voluntary organizations were chosen because they are a theoretically interesting extreme case, where the conditions for accounting to be significant within organizations should be most open to question. Also, the voluntary sector is an increasingly important part of modern industrial societies and voluntary organizations have been relatively neglected within the accounting literature. The thesis is in two major sections. The first section develops the theoretical framework of the study. The initial arguments specify certain boundary conditions for accounting to be significant within organ'izations; being the specific features of accounting systems, the type of organizations within which they may be most relevant, their relation to the managerial function, and their effects on the actions of managers. It is then proposed that voluntary organizations in general, and churches in particular, are theoretically interesting sites for the study of the significance of accounting as they should test some of the limits of these boundary conditions. From this base, the organizational and accounting literatures on management control issues in churches, particularly the work of Richard Laughlin (1984, 1988, 1990a) on the Church of England, and the writings of Peter Armstrong (1984, 1985, 1986, 1987a, 1989a) on the relationships between the variations in management control strategies in business organizations, the actions of competing occupational groups, and the effects of crises, are used to develop a critical structuralist framework for the analysis of management control and the use of accounting within voluntary organizations in general, and churches more specifically. This framework emphasizes; the interaction of different forms of organizational control problems within voluntary organizations, particularly the tensions between sacred and secular issues in churches; the actions of differing occupational groups, in particular the confrontations between accountants and occupational groups more concerned with the core ends of voluntary organizations; and the impacts of various organizational crises, especially the prioritization of accounting by secular financial crises and the prioritization of core ends by associated relevant crises. The second section presents a case study of the significance of accounting within the Queensland Synod of the Uniting Church in Australia. Accounting is found to be of generally low, but variable, significance within this organization. In particular, the budgeting process is found to be the major arena of contestation over the level of significance of accounting. The critical structuralist framework developed in the fmt section is found to have considerable utility in explaining these findings relative to competing efficiency and diffusion arguments. Tensions between the clergy (and other religious orientated occupational groups) and accountants over the use of accounting, and the prioritization of secular financial control problems by the financial crisis being experienced by the Queensland Synod, were especially relevant to understanding the variable significance of accounting within the Church. The findings are then compared to research on churches and voluntary organizations more generally, From this it is suggested that the theoretical approach of this thesis may provide the basis of a model of the dynamics of management control and the use of accounting in voluntary organizations. It is concluded that further comparative research is needed in this direction to develop such models and further our understanding of accounting as a situated practice.
Download or read book Controlling Strategy written by Christopher S. Chapman and published by OUP Oxford. This book was released on 2005-06-09 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ideas about the role of management accounting systems in a firm's strategy have changed in recent years, and this book explores the ways in which this has happened. Management control systems have frequently been seen as irrelevant to strategy, or even damaging. Controlling Strategy draws out the various ways in which management control systems can build and sustain valuable strategic roles. The book explores topics such as: *Strategic measurement; *Strategic data analysis; *The Balanced Scorecard; *Capital budgeting; *Strategy coordination; Written as an introduction to the strategic role of management control systems Controlling Strategy provides a synthesis of important work in the fields of strategy and management accounting. Academics and Advanced Students of Accounting, Strategy, or Management Studies will find the book an indispensable guide to this area.
Download or read book The Social Organizational Context of Management Accounting written by Anthony G. Puxty and published by . This book was released on 1993 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbooks of Management Accounting Research 3 Volume Set written by Christopher S. Chapman and published by Elsevier. This book was released on 2009-01-30 with total page 1584 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set Examines particular management accounting practices and specific organizational contexts Adopts a global perspective of management accounting practice Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."
Download or read book Managerial Accounting written by John Leslie Livingstone and published by . This book was released on 1975 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Costs of Activities of Not for profit Organizations and State and Local Governmental Entities that Include Fund Raising written by American Institute of Certified Public Accountants. Accounting Standards Executive Committee and published by . This book was released on 1998 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amendment to AICPA Audit and Accounting guides, 'Health care organizations', Not-for-profit organizations', and 'Audits of state and local governmental units'
Download or read book Accounting for Improvement written by Sten Jonsson and published by Elsevier. This book was released on 1996-05-20 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Improvement offers concrete and constructive demonstrations of the possibilities of designing participative forms of organization. Field experiment cases illustrate how the operational level can assume a new significance in competitiveness and strategic positioning. In this way, the relevance of the accounting function to the improvement of productivity and quality is restored. Several broadly applicable lessons can be learnt, among them: how companies can strengthen their competitive base by patient improvement; how people with operative jobs can take command of their work situation and improve it in quality as well as efficiency. New bottom-up, people-orientated, empirically-founded approaches to decentralised participative management demonstrate a place for individuals and teamwork in today's "lost relevance" and "smart machine" environment.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
