کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1002508 937430 2010 15 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Managerial discourse and the link between theory and practice: From ROI to value-based management
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Managerial discourse and the link between theory and practice: From ROI to value-based management
چکیده انگلیسی

Building on Thrift's (2005) concept of the cultural circuit of capitalism using critical discourse analysis, the paper investigates the influence of management accounting concepts on practice. The paper proposes that the way that academic theories in management accounting affect practice depends on the origin of the early texts, the extent to which the texts become discourses and the relative institutional support for the discourse. The approach is illustrated by focusing on three particular management accounting concepts: return on investment (ROI), value-based management (VBM) and strategic management accounting (SMA) and empirically contextualised through the case history of GEC/Marconi. The paper explains that, whilst ROI and VBM have, to varying degrees, become part of managerial discourse, SMA has remained a loose collection of academic texts and has had a negligible impact on managerial discourse and practice.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 21, Issue 2, June 2010, Pages 95–109
نویسندگان
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