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Accounting as story telling: Merchant activities and commercial relations in eighteenth century France

McWatters, Cheryl S.; Lemarchand, Yannick - In: Accounting, Auditing & Accountability Journal 23 (2010) January, pp. 14-54

Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work...

Persistent link: https://www.econbiz.de/10009320910

Accounting as story telling

atters, S. Mc_W; Lemarchand, Yannick - In: Accounting, Auditing & Accountability Journal 23 (2010) 1, pp. 14-54

Persistent link: https://www.econbiz.de/10014641242

Accounting ambiguity and structural change

Englund, Hans; Gerdin, Jonas; Abrahamsson, Gun - In: Accounting, Auditing & Accountability Journal 26 (2013) April, pp. 423-448

mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design … for the analysis. Findings – The empirical study shows that as actors recurrently mirror time-space bound metrics/numbers … uncertainties as to how time-space bound numbers can be “causally” explained. In the emergent model, the paper shows how these …

Persistent link: https://www.econbiz.de/10010685397

Accounting ambiguity and structural change

Englund, Hans; Gerdin, Jonas; Abrahamsson, Gun - In: Accounting, Auditing & Accountability Journal 26 (2013) 3, pp. 423-448

mirroring of time‐space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design … for the analysis. Findings – The empirical study shows that as actors recurrently mirror time‐space bound metrics/numbers … uncertainties as to how time‐space bound numbers can be “causally” explained. In the emergent model, the paper shows how these …

Persistent link: https://www.econbiz.de/10014641418

“[T]here are known knowns … things we know that we know”

de Loo, Ivo; Lowe, Alan - In: Accounting, Auditing & Accountability Journal 30 (2017) 8, pp. 1796-1819

Purpose The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project....

Persistent link: https://www.econbiz.de/10014642476

Home accountants: exploring their practices

Northcott, Deryl; Doolin, Bill - In: Accounting, Auditing & Accountability Journal 13 (2000) 4, pp. 475-501

: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting …

Persistent link: https://www.econbiz.de/10014640889

The relation between decentralised structure, budgetary participation and organisational commitment

Subramaniam, Nava; Mia, Lokman - In: Accounting, Auditing & Accountability Journal 14 (2001) 1, pp. 12-30

Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure and budgetary...

Persistent link: https://www.econbiz.de/10014640897

The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets

Van der Stede, Wim A. - In: Accounting, Auditing & Accountability Journal 14 (2001) 1, pp. 30-52

This study examines how two important situational factors (corporate diversification and business unit strategy) and two elements of a firm’s administrative system (accounting‐based budgetary controls and associated incentives) affect the presence of slack in business unit budgets in...

Persistent link: https://www.econbiz.de/10014640898

Comprehensive and incremental budgeting in education

Edwards, Pam; Ezzamel, Mahmoud; Robson, Keith; Taylor, … - In: Accounting, Auditing & Accountability Journal 9 (1996) 4, pp. 4-37

. More critically, points out that while the 1988 Education Act made it clear that the new budgeting system should be …. Explores both the arguments and the mechanisms which each LMS team deployed in order to produce an incrementalist budgeting …

Persistent link: https://www.econbiz.de/10014641562

Pushing budgets down the line: ascribing financial responsibility in the UK social services

Llewellyn, Sue - In: Accounting, Auditing & Accountability Journal 11 (1998) 3, pp. 292-308

Budgets are too aggregated, they hold too high a level in the organizational hierarchy, and they are not owned by individuals; therefore they cannot track the consequences of individual actions ‐ these are criticisms of public sector budgets as financial mechanisms of control and...

Persistent link: https://www.econbiz.de/10014641612