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Tekijä:Fauré, B.
Rouleau, L.
Otsikko:The strategic competence of accountants and middle managers in budget making
Lehti:Accounting, Organizations and Society
2011 : APR, VOL. 36:3, p. 167–182
Asiasana:accounting
budgeting
construction industry
managers
Kieli:eng
Tiivistelmä:This article examines the practical knowledge of strategy that shapes the calculations done by accountants and middle managers when making a budget in an attempt to forward the view of the “situated functionality of numbers”. An in-depth study of budgeting conversations in a large construction firm that was going through a new partnership strategy is done drawing on a conversation analytical approach. Three micro-practices of calculation constitutive of the strategic competence of accountants and middle managers were identified. The paper then examines how accountants and middle managers come to a common understanding of their respective accountabilities when they perform their strategic sufficiency. The results of these transformations in professional roles are discussed.
SCIMA tietueen numero: 276541
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