A Philosophy of Management Accounting
Title | A Philosophy of Management Accounting PDF eBook |
Author | Hanne Nørreklit |
Publisher | Taylor & Francis |
Pages | 301 |
Release | 2017-03-27 |
Genre | Business & Economics |
ISBN | 131739805X |
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.
A Philosophy of Management Accounting
Title | A Philosophy of Management Accounting PDF eBook |
Author | Hanne Nørreklit |
Publisher | Routledge |
Pages | 280 |
Release | 2017-03-27 |
Genre | Business & Economics |
ISBN | 1317398041 |
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.
The Social & Organizational Context of Management Accounting
Title | The Social & Organizational Context of Management Accounting PDF eBook |
Author | Anthony G. Puxty |
Publisher | Cengage Learning |
Pages | 0 |
Release | 1998 |
Genre | Managerial accounting |
ISBN | 9781861524591 |
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.
Implementing the EVA Business Philosophy
Title | Implementing the EVA Business Philosophy PDF eBook |
Author | Josie McLaren |
Publisher | |
Pages | 54 |
Release | 2005 |
Genre | Economic value added |
ISBN | 9781859715673 |
Managerial Accounting
Title | Managerial Accounting PDF eBook |
Author | Kurt Heisinger |
Publisher | |
Pages | 646 |
Release | 2014 |
Genre | Managerial accounting |
ISBN | 9781453345276 |
Direct Costing and the Management Accounting Philosophy
Title | Direct Costing and the Management Accounting Philosophy PDF eBook |
Author | Joseph Lawrence Schachtele |
Publisher | |
Pages | 154 |
Release | 1969 |
Genre | Business |
ISBN |
Handbook of Philosophy of Management
Title | Handbook of Philosophy of Management PDF eBook |
Author | Cristina Neesham |
Publisher | Springer Nature |
Pages | 1072 |
Release | 2022-12-01 |
Genre | Philosophy |
ISBN | 3030766063 |
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.