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| Author: | Llewellyn, S. |
| Title: | Managing the boundary: how accounting is implicated in maintaining the organization |
| Journal: | Accounting, Auditing and Accountability Journal
1994 : VOL. 7:4, p. 4-23 |
| Index terms: | SOCIAL ACCOUNTING ORGANIZATIONAL THEORY MANAGEMENT |
| Language: | eng |
| Abstract: | Accounting research has traditionally ben concerned with how accounting enables the organization of production. In contrast, raises the issue of how accounting is implicated in the production of the organization. Organizations are imbedded in wider society, but a crucial element in their formation is that they become (and remain) differentiated from their environments. Uses the idea of boundary maintenance to understand how this differentiation is achieved. |
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