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Author:Ezzamel, M.
Lilley, S.
Willmott, H.
Title:Accounting for management and managing accounting. Reflections on recent changes in the UK (Management Accounting)
Journal:Journal of Management Studies
1997 : MAY, VOL. 34:3, p. 439-463
Index terms:
Freeterms:MANAGEMENT, INFORMATIK
Language:eng
Abstract:This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. Two specific issues relating to accounting change are examined: the impact of new information technology on accounting change, and the competition between accounting and alternative bodies of expertise as mechanisms for change.
SCIMA record nr: 163532
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