haku: @indexterm Police force / yhteensä: 95
viite: 13 / 95
| Tekijä: | Collier, P. M. |
| Otsikko: | The power of accounting: a field study of local financial management in a police force |
| Lehti: | Management Accounting Research
2001 : DEC, VOL. 12:4, p. 465-486 |
| Asiasana: | Financial management Police force |
| Vapaa asiasana: | Institutional theory Loose coupling |
| Kieli: | eng |
| Tiivistelmä: | The article presents a longitudinal study of the implementation of budgeting systems in a United Kingdom police constabulary. Collier illustrates how a loose coupling emerges from an accounting system that accommodates both institutional demands and operational demands. In this case study, management accounting is seen to act a discourse between the two demands, whereby conflict is minimized by common interests and power is enabling rather than dominating. |
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