haku: @author Chapman, C. / yhteensä: 12
viite: 3 / 12
Tekijä: | Chapman, C. |
Otsikko: | Accountants in organizational networks |
Lehti: | Accounting, Organizations and Society
1998 : NOV, VOL. 23:8, p. 737-766 |
Asiasana: | ACCOUNTING ORGANIZATION NETWORKS |
Kieli: | eng |
Tiivistelmä: | Using four case studies carried out in the UK clothing and textiles industry, this paper explores how accounting might be differently implicated in the co-ordination of activity as organisations face higher or lower degrees of uncertainty. It is argued that one of the difficulties faced by many of the contingency studies that have addressed this problem is conceptualisation of accounting. The present study suggests that accounting, as a tool for. organizational control, exists not as a collection of techniques, but as on-going processes. |
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