haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 121 / 786
| Tekijä: | Perren, L. Grant, P. |
| Otsikko: | The evolution of management accounting routines in small businesses: a social construction perspective |
| Lehti: | Management Accounting Research
2000 : DEC, VOL. 11:4, p. 391-411 |
| Asiasana: | SMALL BUSINESS MANAGEMENT ACCOUNTING DEVELOPMENT SOCIETY CONTROL DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the development of management accounting in small firms through a social construction perspective. The authors examine the evolution of control and decision-making processes within four growth- orientated service sector businesses. Key to the perspective is the notion of the owner-manager and his/her employees as creators of management accounting routines that form through a cycle of action, extemalization and habitualization. These routines still remain in the control of the originator and are flexible in nature. This paper explores the creation of idiosyncratic accounting knowledge and the effects of its transmission over the history of the businesses. |
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