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Volume one sets the context for all three volumes in the series.
Volume two provides insights into research on different management
accounting practices. This third and final volume features
contributions from some of the most influential researchers in
various areas of management accounting research, consolidates the
content of volumes one and two, and concludes with examples of
management accounting research from around the world.
Volume one of the "Handbooks of Management Accounting Research"
sets the context for both Handbooks, with three chapters outlining
the historical development of management accounting as a discipline
and as a practice in three broad geographic settings. The bulk of
the first volume then draws together a series of contributions that
analyse the scholarly literature in terms of distinct intellectual
and theoretical social science perspectives. The volume includes a
chapter which looks at work informed by psychology as a base
discipline. The volume also includes a set of chapters that seek to
evaluate and explain issues of research method for the different
approaches to research found within management accounting.
Ideas about the role of management accounting systems in a firm's
strategy have changed in recent years, and this book explores the
ways in which this has happened. Management control systems have
frequently been seen as irrelevant to strategy, or even damaging.
Controlling Strategy draws out the various ways in which management
control systems can build and sustain valuable strategic roles. The
book explores topics such as:
Accounting has an ever-increasing significance in contemporary
society. Indeed, some argue that its practices are fundamental to
the development and functioning of modern capitalist societies. We
can see accounting everywhere: in organizations where budgeting,
investing, costing, and performance appraisal rely on accounting
practices; in financial and other audits; in corporate scandals and
financial reporting and regulation; in corporate governance, risk
management, and accountability, and in the corresponding growth and
influence of the accounting profession. Accounting, too, is an
important part of the curriculum and research of business and
management schools, the fastest growing sector in higher education.
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, was a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Ideas about the role of management accounting systems in a firm's
strategy have changed in recent years, and this book explores the
ways in which this has happened. Management control systems have
frequently been seen as irrelevant to strategy, or even damaging.
Controlling Strategy draws out the various ways in which management
control systems can build and sustain valuable strategic roles. The
book explores topics such as:
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