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| Author: | Radcliffe, V. S. Campbell, D. R. Fogarty, T. J. |
| Title: | Exploring Downsizing: A Case Study on the Use of Accounting Information |
| Journal: | Journal of Management Accounting Research
2001 : VOL. 13, p. 131-158 |
| Index terms: | EXPORTS EXPORTING CASE STUDIES ACCOUNTING PROFESSION ACCOUNTING INFORMATION |
| Language: | eng |
| Abstract: | The restructuring of large corporations has become a regular part of business in the last two decades. Nonetheless, very little study of this phenomenon has been conducted. This paper reports on qualitative fieldwork conducted at three large corporations. Three ideal types for downsizing efforts are proposed. In addition, common influences upon all three are developed. The role of management accounting in the process and its outcomes is analyzed. At first the paper provides a brief review of the literature. The next two parts detail the nature of the methodology and its application in this context. The substance of the authors conclusions is contained in the following three section that relate the types of downsizing, the drivers, and the role of accounting in these processes. |
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