search query: @indexterm accounting theory / total: 213
reference: 26 / 213
| Author: | Metz, T. |
| Title: | Accounting for Organizations: Wie konstituiert das Rechnungswesen Organisationen? |
| Journal: | Journal für Betriebswirtschaft
1998 : VOL. 48:5-6, p. 253-265 |
| Index terms: | ACCOUNTING THEORY ORGANIZATIONAL THEORY ORGANIZATIONAL STRUCTURE |
| Language: | ger |
| Abstract: | Accounting for Organisations. How does Accounting constitute Organisations? Interrelationships between accounting and organisations remain a sparsely analysed field of analysis at least in Germany. The article presents a theoretical framework in the form of a "constitutional analysis". Within the framework of a critique of the political economy of organisations accounting is identified as a central technology which is implicated in the constitution of organisations. Accounting seen as an organisational technique has its main focus in a selective presentation and abstractification of social contexts. Its contributions can be specified in three dimensions: the dimension of order, the dimension of unity and the dimension of "communification" (Vergemeinschaftung). |
SCIMA