Living with numbers: Accounting for subjectivity in/with management accounting systems
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...
متن کاملReshaping Strategic Management Accounting Systems
Two technologies are currently reshaping Accounting Information Systems: In-Memory Technology and Mobile Technology. It is not only a matter of generic increase of performances, as it usually occurs in the IT field, but a dramatic improvement that is affecting hardware and software architecture and even the organization of the actual systems. We are facing a new generation of BI tools that will...
متن کاملStrategic Management Accounting – a Messiah for Management Accounting?
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...
متن کاملManagement accounting research methodologies: searching for the bests
Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitabl...
متن کاملThe Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector
The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Information and Organization
سال: 2010
ISSN: 1471-7727
DOI: 10.1016/j.infoandorg.2009.10.001