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Author: Hanne Nørreklit Publisher: Taylor & Francis ISBN: 131739805X Category : Business & Economics Languages : en Pages : 286
Book Description
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author: Hanne Nørreklit Publisher: Taylor & Francis ISBN: 131739805X Category : Business & Economics Languages : en Pages : 286
Book Description
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author: Hanne Nørreklit Publisher: Routledge ISBN: 1317398041 Category : Business & Economics Languages : en Pages : 280
Book Description
The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Author: Cristina Neesham Publisher: Springer Nature ISBN: 3030766063 Category : Philosophy Languages : en Pages : 1072
Book Description
The Handbook of Philosophy of Management addresses the philosophical foundations of management in theory and practice. It covers established branches of philosophy, such as aesthetics, epistemology, moral philosophy, political and social philosophy, philosophy of education, philosophy of practice, and philosophy of science. The Handbook’s broad scope maps out the field and provides a forum where philosophy can be meaningfully applied to the study of management in all its forms. The original, peer-reviewed research published here sheds new light on the complexities of management theory and practice, beyond what hitherto has been possible with the sole application of the social sciences. As philosophy provides a meta-framework for moving beyond paradigm fragmentation within management research and education, this allows researchers and practitioners to find harmony (and discord) in the perspectives revealed by a philosophical lens.
Author: Norman B. Macintosh Publisher: John Wiley & Sons ISBN: 0470714476 Category : Business & Economics Languages : en Pages : 379
Book Description
Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Author: Anthony G. Puxty Publisher: Cengage Learning ISBN: 9781861524591 Category : Managerial accounting Languages : en Pages : 0
Book Description
This text covers the technical aspects of capital investment decision-making, including the selection of an appropriate discount rate, and also its human and behavioural characteristics. It is a book that will be of value to accounting and finance students, general business students, and also to those actively involved in the capital decision-making process at all levels.
Author: Hugh Coombs Publisher: SAGE ISBN: 1446225089 Category : Business & Economics Languages : en Pages : 364
Book Description
This book adopts a new and accessible approach to helping readers understand how management accounting contributes to decisions in a variety of organisational contexts. It sets out clear explanations of practical management accounting techniques in the context of the application of these techniques to decisions. It recognizes practice through case studies and summarises published research. Uniquely, it examines the analytical and critical issues that often influence decision makers operating within private and public sector organisations. Key features include: - Case studies of varying complexity that will allow students to work at their own level - Summaries of important research articles - Key learning objectives and end of chapter questions.
Author: Zahirul Hoque Publisher: Spiramus Press Ltd ISBN: 1904905013 Category : Business & Economics Languages : en Pages : 381
Book Description
This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, business managers, and chief executives. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. In order to survive in the changing business environment, organizations should rethink their strategic philosophy and the role of management accounting. Management accounting systems exist to help managers make economic decisions. In preparing and assessing their strategic plans, organizations need information on many areas of their business environment. Management accounting is also in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity based cost allocation system, strategic oriented investment decisions models, and multiple performance measures such as the Balanced Scorecard. This handbook focuses on both conventional and contemporary issues in cost and management accounting. It presents an intriguing combination of 20 chapters, separated for presentation purpose into seven themes, dealing respectively with: organizational planning and controls; costing for business decisions; pricing decisions; capital budgeting decisions; performance measurement and benchmarking; contemporary management accounting tools; and management accounting for the public sector. All chapters in this handbook provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who are able to offer unique insights on the changing role of cost and management accounting in today's businesses.
Author: Hanne Nørreklit
Author: Hanne Nørreklit
Author: Hanne Nørreklit
Author: Cristina Neesham
Author: Josie McLaren
Author: Kurt Heisinger
Author: Norman B. Macintosh
Author: Anthony G. Puxty
Author: Hugh Coombs
Author: Zahirul Hoque
Author: