کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489415 | 937754 | 2005 | 28 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Management accounting and accountability in a new reality of everyday life
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
This paper focuses on the concept 'accountability'. Individuality and accountability is discussed against the background of management accounting in a privatised company in transition from command to market economy. With Berger, P.L., Luckmann, T., 1966. The social construction of reality. A Treatise on the Sociology of Knowledge. Garden City, New York, Doubleday/Anchor, the accountability concept is presented as a translation and interpretation of an institutional arrangement with a given logic or rationality. Based on a case study, the paper shows that changing views on accountability support the institutionalisation processes, constituting the case company as a market economy actor in which there is a 'struggle' between different rationale views (the market economy, social accountability and production-oriented views). The analysis explicates various ways in which these matters relate to the new way of talking about the company and its survival under market economy conditions-a struggle that management accounting must take into account particularly in the way it deals with the consequences of individual action.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 37, Issue 4, December 2005, Pages 443-470
Journal: The British Accounting Review - Volume 37, Issue 4, December 2005, Pages 443-470
نویسندگان
T. Vamosi,