| Tekijä: | Laughlin, R. C. |
| Otsikko: | Accounting systems in organizational contexts : a case for critical theory. |
| Lehti: | Accounting, Organizations and Society
1987 : VOL. 12:5, p. 479-502 |
| Asiasana: | ACCOUNTING SYSTEMS ORGANIZATIONS ACCOUNTING THEORY |
| Kieli: | eng |
| Tiivistelmä: | An analysis of how accounting systems in organisational contexts are more than a technical phenomenon and how the social roots have to be understood prior to changing the technical elements. The need for major changes in the adoption of methodologies is highlighted, and the case for a methodological approach derived from a German philosophical school of thought called "critical theory", giving particular emphasis to the social and technical aspects of societal phenomena that include accounting systems. |
SCIMA