haku: @indexterm Cash management / yhteensä: 201
viite: 29 / 201
| Tekijä: | Vamosi, T. S. |
| Otsikko: | Continuity and change; management accounting during processes of transition |
| Lehti: | Management Accounting Research
2000 : MAR, VOL. 11:1, p. 27-63 |
| Asiasana: | Management accounting Cash management Transition economies Companies Case studies Hungary Europe |
| Kieli: | eng |
| Tiivistelmä: | This study examines how the interpretation of (new) concepts and ideas affects management accounting in a Hungarian, previously government-owned company. Through a case study it is analysed how the concepts 'market' and 'market economy' are brought into the company and affect priorities and the logic related to management accounting just as they change the relations btw. economy and production. It is shown that calculation practice technically is almost unchanged in the new 'reality of everyday life' despite a new purpose, whereas cash management is quite new discipline. In conclusion, the analyses will reveal that post-rationalizations and alternations have attributed to rationality-in a struggle against former 'cargoes-of-thoughts'. |
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