کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5106915 | 1481691 | 2017 | 24 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more 'Enabling Accounting' in a micro-organizational domain of research and development
ترجمه فارسی عنوان
در حال توسعه قدردانی فرآیندهای سازمانی میکرو سازمانی تغییرات حسابداری و نشان دادن مسیرهای بیشتر برای "تأسیس حسابداری" در حوزه تحقیق و توسعه میکرو سازمانی
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کلمات کلیدی
کلونیزاسیون حسابداری، فعال کردن حسابداری، تحقیق و توسعه، سیستم های اندازه گیری عملکرد ساختار / ارتباطات / ساز و کارهای اجتماعی،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
The paper contributes by developing and refining the critical theoretical framing of organizational processes implicating accounting change. This includes articulating how accounting can become more 'enabling' in a dynamic micro-organizational context. The latter articulation reflects a critical theoretical appreciation and mobilization of the construct 'enabling accounting' that begins to contextualize and reconcile aspects of differing usages of this construct in the literature. In framing organizational processes implicating accounting change, the paper furthers understanding of accounting colonization around categories building upon Laughlin (1991) and related studies, including work seeking to develop Laughlin (notably Tucker, 2013; and the Social Network Theory he promotes). Change pathways implicating colonization are in this respect seen as shaped by structural, relational and social mechanisms. The theoretical framing advanced helps to illuminate aspects of colonization processes that facilitate, as well as hinder or counter, meaningfully enabling dimensions of accounting. This enhances the critical theoretical appreciation of colonization in terms of a more complex evaluation. The theorizing is fleshed out and developed through an action research project conducted at the Research and Development (R&D) site of a multinational corporation in France during the implementation of a performance measurement system (PMS). In theorizing accounting colonization and dynamics of an enabling accounting in an R&D setting, we add to prior appreciations of the relation between creative, innovative, ostensibly intuitive and unstructured processes, and, systems of financial control.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 44, May 2017, Pages 59-82
Journal: Critical Perspectives on Accounting - Volume 44, May 2017, Pages 59-82
نویسندگان
Bertrand Masquefa, Sonja Gallhofer, Jim Haslam,