haku: @author Jones, T. C. / yhteensä: 4
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| Tekijä: | Jones, T. C. Dugdale, D. |
| Otsikko: | The ABC bandwagon and the juggernaut of modernity |
| Lehti: | Accounting, Organizations and Society
2002 : JAN-MAR, VOL. 27:1, p. 121-163 |
| Asiasana: | COSTS MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The paper explores the rise of activity-based costing (ABC). Drawing on actor-network theory, the authors follow key actors, and their intermediaries, as they construct ABC through a network of human and non- human allies. Drawing on Giddens' discussion of the dynamics of modernity, the authors show how ABC is formed, and reformed, in processes of disembedding and reembedding, and how it becomes affiliated to 'new wave management'. Through close attention to detail, the authors' story evaporates simple distinctions between invention/discovery and theory/practice in the development of management accounting. The authors portray ABC as a socio-technical expert system that is formed mutually with the construction of the actor- networks that create it. |
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