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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. 167182 |
| 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. |
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