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| Tekijä: | Ahrens, T. Chapman, C.S. |
| Otsikko: | Management accounting as practice |
| Lehti: | Accounting, Organizations and Society
2007 : JAN/FEB, VOL. 32:1-2, p. 1-27 |
| Asiasana: | management accounting organizations theories restaurants United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | This paper outlines a distinctive practice theory approach for considering the role of management (hereafter as: mgmt.) accounting in the constitution of organizations. Emphasized are the ways in which organizational (here as: org-al.) members actively reconstitute their mgmt. control systems (as: m-c-systs.) by drawing on them as a shared resource. Developed is a notion of situated functionality by tracing the skillful practices through which social actors in a restaurant chain understand and mobilise accounting to contribute in specific ways to what is regarded as the objectives of their org-al. units. Elaborated are the ways in which m-c-systs. as structures of intentionality both shape and are shaped by shared norms and understandings. |
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