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Management Accounting and Control Systems
This book is about the design and working of management accounting and control systems from an organizational sociology perspective. It does not deal with the application of quantitative techniques; instead the focus is on the organizational and people side of accounting and control systems--how they are used to influence, motivate and control what people do in organizations. The author's highly successful first book on this topic, The Social Software of Accounting and Information Systems (Wiley, 1985) was much acclaimed for its lucid style and careful analysis of the application of theory in practice. This new book offers that same clarity and accessibility in a study which focuses on new d...
Accounting, Accountants and Accountability
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
Accounting, the Social and the Political
This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, an...
Human Interactions, Processes, and Contexts: Reflections on the Past and Envisioning the Future
This book is part of the Human and Organizational Learning ELP 25th Anniversary Celebration and explores the development of the field of Human and Organization Learning. Various scholars that have participated with ELP cohorts over the 25 years of its existence, share their unique perspectives and changes-in-views on organizational change, leadership, complexity, organizational culture, and individual and organizational learning.
Toward an Integrative Explanation of Corporate Financial Performance
This volume is a milestone on our journey toward developing a more comprehensive understanding of the underpinnings of corporate financial performance. Weare concerned with both the factors that cause the financial performance of some firms to be better than others at a point in time and those factors that influence the trajectory of firm financial performance over time. In addressing these issues, we consider theoretical and empirical work on financial performance, drawn from several literatures, as well as present the results from our own empirical study. The review of the theoretical and empirical work is contemporary; the major portion of data comprising the empirical study was collected...
Critical Accounts
A collection of essays which are a product of the First Interdisciplinary Perspectives on Accounting Conference, held at the University of Manchester 1985. Accounting theory, policy, control of labour, alternative accounting calculations, power and the profession itself are discussed.
Profit Beyond Measure
Waste has plagued almost every industrial-age firm for the past century. In this powerfully argued alternative to conventional cost management thinking, experts H. Thomas Johnson and Anders Bröms assert that any company can avoid the waste that is generated through excessive operating costs in the short run and excessive losses from market instability in the long run. To gain more secure levels of profitability, management must simply change how it thinks about work and how it organizes work. Profit Beyond Measure details how two extremely profitable manufacturers, Toyota and the Swedish truck maker Scania, have rejected the traditional mechanistic mindset of managing by results that genera...
International Business
This volume explores the conceptual domain of international business inquiry, the constructs that hold promise for integrating the field, and the future directions that appear particularly fruitful for theory building and theory testing.
The Politics of Expertise in International Organizations
This edited volume advances existing research on the production and use of expert knowledge by international bureaucracies. Given the complexity, technicality and apparent apolitical character of the issues dealt with in global governance arenas, ‘evidence-based’ policy-making has imposed itself as the best way to evaluate the risks and consequences of political action in global arenas. In the absence of alternative, democratic modes of legitimation, international organizations have adopted this approach to policy-making. By treating international bureaucracies as strategic actors, this volume address novel questions: why and how do international bureaucrats deploy knowledge in policy-ma...
