Accounting for Managers: Interpreting accounting information for decision-making

MANAGERIAL ACCOUNTING RESEARCH 297 and spread of rationality and, in turn, the manner in which this rationality impacts the powe ...

298 ACCOUNTING FOR MANAGERS managerial accounting with a focus on the issue as to whether these various per- spectives can be me ...

MANAGERIAL ACCOUNTING RESEARCH 299 including mechanisms of social control and coordination, and environments of organizations. T ...

300 ACCOUNTING FOR MANAGERS theory was the depiction of corporations existing in a tentative equilibrium which is inherently fra ...

MANAGERIAL ACCOUNTING RESEARCH 301 Among the earliest managerial accounting research which adopted a contin- gency perspective w ...

302 ACCOUNTING FOR MANAGERS More recently, accounting researchers have sought to extend contingency arguments to embrace relatio ...

MANAGERIAL ACCOUNTING RESEARCH 303 organizational structure, context and control to get some sense of the fit of these organizat ...

304 ACCOUNTING FOR MANAGERS Formal structures are not only the result of their relational network in the social organization...[ ...

MANAGERIAL ACCOUNTING RESEARCH 305 Interpretive perspectives, and their underlying concerns pertaining to the cog- nitive decisi ...

306 ACCOUNTING FOR MANAGERS an important part of a network of political and power relations which are built into the fabric of s ...

MANAGERIAL ACCOUNTING RESEARCH 307 organizations is their reconceptualization of the environments of organizations. Earlier orga ...

308 ACCOUNTING FOR MANAGERS appear to use budgeting in a political mode to allocate resources internally, but the visibility of ...

MANAGERIAL ACCOUNTING RESEARCH 309 of power and language. He argued that power relationships are seen as being reflected in dail ...

310 ACCOUNTING FOR MANAGERS such as accounting. Abbott’s (1988, 226 – 235) findings suggest that in the early twentieth century, ...

MANAGERIAL ACCOUNTING RESEARCH 311 practices in society. These critical perspectives in accounting research are marked by a grea ...

312 ACCOUNTING FOR MANAGERS The labor process perspective It thus becomes essential for the capitalist that control over the lab ...

MANAGERIAL ACCOUNTING RESEARCH 313 and make the latter ‘‘the responsibility of the capitalist’’ (Braverman 1974, 57). However, t ...

314 ACCOUNTING FOR MANAGERS and managerial accounting practices to the changing forms of control over the labor process that are ...

MANAGERIAL ACCOUNTING RESEARCH 315 the mental aspects of production incorporated into management’’ (Hopper and Armstrong 1991, 4 ...

316 ACCOUNTING FOR MANAGERS describedinhisownwords:‘‘...the goal of my work during the last twenty years ...has been to create a ...