search query: @indexterm RESOURCE ALLOCATION / total: 426
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| Author: | Nahapiet, J. |
| Title: | The rhetoric and reality of an accounting change : a study of resource allocation. |
| Journal: | Accounting, Organizations and Society
1988 : VOL. 13:4, p. 333-358 |
| Index terms: | ACCOUNTING RESEARCH RESOURCE ALLOCATION |
| Language: | eng |
| Abstract: | A case study of health service resource allocations, used as a basis for exploring how organizational members understand the meanings and implications of accounting change within an enterprise, linked with the new calculative process that emerges over time, when accounting shapes and is shaped by the organizational reality. The interplay between the rhetoric and reality of accounting is also reviewed. The problem of resource allocation in the National Health Service. Three Figures illustrate the study. |
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