search query: @indexterm Financial planning / total: 277
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| Author: | Parker, L. D. |
| Title: | Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment |
| Journal: | European Accounting Review
2002 : VOL. 11:2, p. 305-327 |
| Index terms: | Budgeting Financial planning United Kingdom |
| Language: | eng |
| Abstract: | The author examines the management and accounting textbook literature of 1930s and 1940s, this period's text writers' efforts to define the dimensions and purposes of budgeting. A Habermasian-based reflection on these historical observations identifies the text as a mutable but potentially active budgetary system steering medium that has exhibited both rebuttal and colonizing tendencies. |
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