haku: @author Ahrens, T. / yhteensä: 8
viite: 8 / 8
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| Tekijä: | Ahrens, T. |
| Otsikko: | Talking accounting: An ethnography of management knowledge in British and German brewers |
| Lehti: | Accounting, Organizations and Society
1997 : OCT, VOL. 22:7, p. 617-637 |
| Asiasana: | ORGANIZATIONAL COMMUNICATION MANAGEMENT KNOWLEDGE UNITED KINGDOM GERMANY BREWING INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | The mobilisation of accounting in processes of organisational ordering can be related to the ways in which it is combined with other bodies of organisational knowledge, through an analytical focus on accounting talk. Accounting tended to be combined with administrative expertise, in the German breweries studied. Management accountants and operational managers alike enacted accounting as an instrument of "objective" evaluation. Accounting's role in processes of ordering organisational activity was characterized by formalisations which served mainly to rationalise and legitimise completed operational proposals. Accounting expertise was not (officially) brought to bear on emergent operational proposals. |
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