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Author:Bhimani, A.
Title:Accounting and the emergence of "economic man"
Journal:Accounting, Organizations and Society
1994 : NOV, VOL. 19:8, p. 637-674
Index terms:ACCOUNTING
CONTROL
FRANCE
Language:eng
Abstract:Conceptions of economic reflexivity influence the basis upon which accounting controls are designed in organizations. The notion of a dependency between productivity and economic returns is a modern and relatively recent phenomenon. This essay is concerned with investigating the manner in which the emergence of specific forms of accounting controls in selected enterprises has been accompanied by the rise of particular conceptions of the economic sensitivity of individuals.
SCIMA record nr: 127172
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