search query: @indexterm REVIEWS / total: 67
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| Author: | Vollmer, H. |
| Title: | Management accounting as normal social science |
| Journal: | Accounting, Organizations and Society
2009 : JAN, VOL. 34:1, p. 141-150 |
| Index terms: | management accounting social sciences accounting research reviews |
| Language: | eng |
| Abstract: | This review essay argues that management accounting is a social science defined by a pluralism of approaches, identifying the generalization of social perspectives on management accounting, and particularly their ability to transcend technical and economic aspects of accounting practice, as crucial components in reproducing this specific form of expertise. This social science seems to host a multiplicity of paradigms, and as social scientists management accountants are generalists as much as they are specialists. |
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