کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1002003 | 937297 | 2007 | 25 صفحه PDF | دانلود رایگان |
This paper discusses and reconceptualises the role and practice of accounting in dynamic and complex business networks. The paper conceptualises change in complex inter-organisational systems as a process where various perturbations from the environment or installation of management accounting affect the system. This initiates two types of development. Firstly, the system searches the inter-organisational space, and branches out into new inter-organisational configurations—the system bifurcates. Secondly, the systems studied in this paper did not stabilise to the new order and inter-organisational configuration—rather they oscillated between institutional orders. The inter-organisational system is therefore schizophrenic in a sense, since it can shift between fundamentally different behaviours and orders within a short span of time. Management accounting in this complex evolving inter-organisational system is a source of instability rather than stability, a source of emergent, unintended order rather than planned or institutionalised change.
Journal: Management Accounting Research - Volume 18, Issue 2, June 2007, Pages 248–272