کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878785 1471261 2009 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Short and long translations: Management accounting calculations and innovation management
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Short and long translations: Management accounting calculations and innovation management
چکیده انگلیسی

Management accounting calculations relate innovation to the firm through translations where both can change. Based on examples of the management of innovation from three firms the study shows how management accounting calculations rather than describe the properties of innovation add perspective to them mediating between innovation concerns and firm-wide concerns. This mediation happens through short and long translations. In short translations, management accounting calculations extend or reduce innovation activities via a single calculation. In long translations innovation activities are problematised via multiple calculations. When calculations challenge each other in long translations they problematise not only what innovation should be, but also where it should be located in time and space. In the three examples, calculations mobilised alternative propositions about the relevance of technical artefacts and linked this to innovation strategy and sourcing strategy in the firm’s inter-organisational relations. Tensions between calculations associated with technological, organisational and environmental entities framed considerations about the value of innovation to the firm strategically differently. All this happens because management accounting calculations are partial rather than total calculations of firms’ affairs and value.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 34, Issues 6–7, August–October 2009, Pages 738–754
نویسندگان
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