search query: @author Mouritsen, J. / total: 15
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| Author: | Mouritsen, J. Bekke, A. |
| Title: | A space for time: accounting and Time Based Management in a high technology company |
| Journal: | Management Accounting Research
1999 : JUN, VOL. 10:2, p. 159-180 |
| Index terms: | MANAGEMENT ACCOUNTING RESEARCH HIGH TECHNOLOGY |
| Language: | eng |
| Abstract: | Time Based Management is often presented as a managerial technology that is useful in all areas of management and possibly one that makes cost accounting useless and perhaps in some situations a direct impediment to management control. In this paper, however, the authors argue that Time Based Management cannot exists without the construction of a space within which time - as a one-dimensional decision parameter - can function. Here, cost accounting provides some of the mechanisms which seal off a production space, free it from external uncertainties and disruptions and make it possible to manage by time alone. |
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