Accounting scholarship and management by numbers
نویسندگان
چکیده
منابع مشابه
Living with numbers: Accounting for subjectivity in/with management accounting systems
The disembodying and disembedding of work through systems of abstraction (such as management accounting systems) were fundamental to the establishment of regimes of management that act, not directly and immediately on others, but instead acts upon their actions—i.e. the establishment of management as a regime of governmentality. Time–space distanciation, through abstraction (such as numbers) an...
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Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to de...
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When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...
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Productivity improvement has become a key objective for U.S. industry.' Productivity measurement, however, has gone largely unnoticed by accounting professionals, particularly those teaching and doing research in accounting departments and business schools. Accounting textbooks virtually ignore issues of productivity measurement, and accounting journals contain few articles on the subject. Most...
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The roles of accounting in shaping the economy are currently being rediscovered by This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider s...
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ژورنال
عنوان ژورنال: Revista Contabilidade & Finanças
سال: 2016
ISSN: 1519-7077
DOI: 10.1590/1808-057x201690110