Accounting for Managers: Interpreting accounting information for decision-making

ACCOUNTING AND ORGANIZATIONAL CULTURES 337 Ransonet al., 1980; Argyris & Schon, 1981; Pfeffer, 1981; Starbuck, 1982; Pondyet ...

338 ACCOUNTING FOR MANAGERS properties; beliefs about the skills required to operate a railway and appropriate forms of organizi ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 339 across occupational groups. Commercial managers may appreciate accounting rather diff ...

340 ACCOUNTING FOR MANAGERS ‘‘interpretive’’ methodology (Geertz, 1973; Burrell & Morgan, 1979; Denzin, 1983). Necessarily, ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 341 dialogue noted. Activities in these meetings were subsequently written up in abbrevia ...

342 ACCOUNTING FOR MANAGERS findings of the research project were noted and informally discussed with various participants.^9 Th ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 343 Importantly, though, while established as commercial concerns and earning their found ...

344 ACCOUNTING FOR MANAGERS This was the reality of the dominant ‘‘railway culture’’. The railway was a public service. The purp ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 345 and joined the Executive Committee. But the regional management hierarchies remained ...

346 ACCOUNTING FOR MANAGERS People and context The context of the Business Managers’ appointments in ER is important in apprecia ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 347 When the Chief Executive introduced the Business Managers he didn’t have any idea how ...

348 ACCOUNTING FOR MANAGERS Commenting on the way in which they operated, a Business Manager reflected: In the early days, there ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 349 Senior accounting executives had long argued, both privately and publicly, that alloc ...

350 ACCOUNTING FOR MANAGERS through the new accounting constructs. Moreover, the accounting measures pro- vided a means through ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 351 railways being managed for profit. Commenting on the significance of this, one Busine ...

352 ACCOUNTING FOR MANAGERS financial matters. Furthermore, planning and budgeting activities began to assume a new significance ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 353 bureaucratic structure of the railway. Focusing, in each episode, on a specific issue ...

354 ACCOUNTING FOR MANAGERS The General Manager was determined not to have it. I took it to the Chief Executive. I said to the G ...

ACCOUNTING AND ORGANIZATIONAL CULTURES 355 railway. They secured increasing contexts for interaction. Their ideas gradually beca ...

356 ACCOUNTING FOR MANAGERS Why do we have fancy train sets? It’s not for General Managers to play trains. It’s to make the busi ...