دانلود مقاله ISI انگلیسی شماره 49505
عنوان فارسی مقاله

درک شیوه های حسابداری مدیریت: یک سیاحت شخصی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49505 2006 30 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Understanding management accounting practices: A personal journey
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : The British Accounting Review, Volume 38, Issue 1, March 2006, Pages 1–30

کلمات کلیدی
حسابداری مدیریت - شیوه - تغییر - تئوری نهادی - قوانین و روال ها
پیش نمایش مقاله
پیش نمایش مقاله درک شیوه های حسابداری مدیریت: یک سیاحت شخصی

چکیده انگلیسی

This paper reviews the changes which have taken place in management accounting research over the last 35 years. It traces the author's personal journey as a management accounting researcher and emphasises the shift which has taken place in what it means to understand management accounting practices. It argues that to make sense of diversity in management accounting practices we need to understand the complex mish-mash of inter-related influences which shape practices in individual organisations. It outlines the contribution which institutional theories can make to understanding this mish-mash of complexity. In particular, it reviews the achievements of the Burns and Scapens framework (2000) for studying management accounting change and describes some of its limitations and extensions; viz., the interplay of internal and external institutions; the importance of trust in accountants; the impact of circuits of power; and the need to study the role of agency in institutional change. It concludes that research in recent years has provided a much clearer understanding of the processes which shape management accounting practices; but the challenge for the future is to use this theoretically informed understanding to provide relevant and useful insights for management accounting practitioners.

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