تحقیقات حسابداری مدیریت جایگزین - از کجا و به کجا

This paper reviews alternative management accounting research in AOS from 1976 until 1999. We highlight seven different research perspectives that have flourished under this label: a non-rational design school; naturalistic research; the radical alternative; institutional theory; structuration theory; a Foucauldian approach; and a Latourian approach. It is contended that these different approaches have assumed an important role in raising a number of significant and interesting disciplinary insights. As a form of collective non-positivist enterprise, alternative management accounting research has demonstrated: the many different rationalities of management accounting practice; the variety of ways in which management accounting practice is enacted and given meaning; the potency of management accounting technologies; the unpredictable, non-linear and socially-embedded nature of management accounting change; and the ways in which management accounting practice is both constrained and enabled by the bodily habitudes of its exponents. In conclusion, we consider how alternative management accounting research may sustain its distinct contributions in the future.

This review has characterised alternative management accounting research in AOS from 1976 to 1999, acknowledging its pluralistic constitution and the variety of perspectives mobilised by it. Overall, this research has achieved significant disciplinary accomplishments. Alternative management accounting research has demonstrated: the many different rationalities of management accounting practice; the variety of ways in which management accounting practice is enacted and given meaning; the potency of management accounting technologies; the unpredictable, non-linear and socially-embedded nature of management accounting change; and the ways in which management accounting practice is both constrained and enabled by the bodily habitudes of its exponents. It was argued that this legacy enables us to appreciate the limitedness of management accounting inscriptions and the technologies that generate them. Nonetheless, we have argued that the theoretical revitalisation of alternative management accounting research is warranted also. There is a pressing need to engage with current debates from the social sciences to enable the substantive contributions of alternative management accounting research to continue in a contemporary context.