FREE ELECTRONIC LIBRARY - Thesis, documentation, books

Pages:     | 1 |   ...   | 52 | 53 || 55 | 56 |   ...   | 67 |

«Paul M. Collier Aston Business School, Aston University Accounting for Managers Accounting for Managers: Interpreting accounting information for ...»

-- [ Page 54 ] --

Swieringa, R., and R. Moncur. 1975. Some Effects of Participative Budgeting on Managerial Behavior. National Association of Accountants.

Thompson, J. D. 1967. Organizations in Action. New York: McGraw-Hill.

Tinker, A., B. Merino, and M. Neimark. 1982. The normative origins of positive theories:

Ideology and accounting thought. Accounting, Organizations and Society 7: 167–200.

Tolbert, P. 1988. Institutional sources of organizational culture in major law firms. In Institutional Patterns and Organizations: Culture and Environment, edited by L. Zucker, 101–113. Cambridge, MA: Ballinger Publishing Company.

Van Maanen, J. 1995. The end of innocence: The ethnography of ethnography. In Representation in Ethnography, edited by J. Van Maanen, 1–35. London: Sage.

Walsh, E., and R. Stewart. 1993. Accounting and the construction of institutions: The case of a factory. Accounting, Organizations and Society 18: 783–800.

Waterhouse, J. H., and P. A. Tiessen. 1978. A contingency framework for management accounting systems research. Accounting, Organizations and Society 3: 65–76.

Weber, M. 1947. The Theory of Social and Economic Organizations. Glencoe, IL: Free Press.

. 1958. From Max Weber. Glencoe, IL: Free Press.

. 1964. Basic Concepts in Sociology. New York: Citidal Press.

Weick, K. 1976. Education organizations as loosely coupled systems. Administrative Science Quarterly 24: 1–19.

Wildavsky, A. B. 1964. The Politics of the Budgetary Process. Boston: Little Brown.

. 1975. Budgeting: A Comparative Theory of Budgeting Processes. Boston, MA: Little Brown.

. 1979. Speaking Truth to Power: The Art and Craft of Policy Analysis. Boston, MA:

Little Brown.

Wilkinson, B., and N. Oliver. 1989. Power, control and the Kanban. Journal of Management Studies 26: 47–58.

Woodward, J. 1965. Industrial Organizations: Theory and Practice. London: Oxford University Press.

Young, S. M. 1992. A framework for research on successful adoption and performance of Japanese manufacturing practices in the United States. Academy of Management Review 17: 677–700.

, and F. Selto. 1991. New manufacturing practices and cost management: A review of the literature and direction for research. Journal of Accounting Literature 10: 265–298.

Zucker, L. 1977. The role of institutionalization in cultural persistence. American Sociological Review 42: 725–743.

. 1988. Where do institutional patterns come from? Organizational actors as social systems. In Institutional Patterns and Organizations: Culture and Environment, edited by L. Zucker, 23–52. Cambridge, MA: Ballinger Publishing Company.

Reading D Reprinted from Accounting, Organizations and Society, Vol 16, No 8, J. F. Dent, Accounting and organizational cultures: A field study of the emergence of a new organizational reality, pp 705–32, Copyright 1991, with permission from Elsevier Science.

Questions 1 How does Dent define culture in his study of EuroRail?

2 What was the research method used by Dent in this study? Why do you think he chose this particular method?

3 How does the transition from a ‘railway’ to a ‘business’ culture take place in Dent’s study? What was the role of accounting in this transition? What meaning did accounting have to each of the two cultures?

4 How does accounting help to construct a particular knowledge?

Further reading Allaire, Y. and Firsirotu, M. E. (1984). Theories of organizational culture. Organization Studies, 5(3), 193–226.

Atkinson, A. A. and Shaffir, W. (1998). Standards for field research in management accounting. Journal of Management Accounting Research, 10, 41–68.

Deal, T. E. and Kennedy, A. A. (1982). Corporate Cultures. Reading, MA: Addison-Wesley.

Humphrey, C. and Scapens, R. W. (1996). Theories and case studies of organizational and accounting practices: Limitation or liberation? Accounting, Auditing and Accountability Journal, 9(4), 86–106.

Langfield-Smith, K. (1995). Organisational culture and control. In A. J. Berry, J. Broadbent and D. Otley (eds), Management Control: Theories, Issues and Practices, London: Macmillan.

Otley, D. T. and Berry, A. J. (1994). Case study research in management accounting and control. Management Accounting Research, 5, 45–65.

Pettigrew, A. M. (1979). On studying organizational cultures. Administrative Science Quarterly, 24, 570–81.

Scapens, R. W. (1990). Researching management accounting practice: The role of case study methods. British Accounting Review, 22, 259–81.

Smircich, L. (1983). Concepts of culture and organizational analysis. Administrative Science Quarterly, 28, 339–58.

Smith, C., Whipp, R. and Willmott, H. (1988). Case-study research in accounting: Methodological breakthrough or ideological weapon? Advances in Public Interest Accounting, 2, 95–120.

Accounting and Organizational Cultures: A Field Study of the Emergence of a New Organizational Reality∗


London School of Economics and Political Science


Organizations have long been known to have cultural properties. A more recent innovation is the study of organizations as cultures: systems of knowledge, beliefs and values in which action and artifact are vested with expressive qualities. We know little about the way in which accounting is implicated in organizations’ cultures. This paper reports a longitudinal field study of organizational change, tracing out the way in which new accounting practices were implicated in an emergent reconstruction of the organization’s culture.

The train arrived at Capital City Terminus at 12.10. It was on time despite a delay on the line. Walking up the platform, I saw the train driver leaning out of his cab. He must have driven the train fast to recover the time: the windscreens were spattered with dead insects.

He exchanged some words with men dressed in smart overalls. Muttering a few words into ‘‘walkie-talkies’’, they jumped down onto the track to check the engine. Men driving small electric trucks towing streams of trailers with logos on the side collected parcels and mail bags from the guard’s van. Others set about replenishing water and food supplies in the train. At the barrier, a man wearing a smile and a dark uniform with red piping on the seams checked my ticket.

Moving on, the concourse was bright and airy, concealed lighting illuminating the white tiled floor. People were milling about. Soft music was playing on the tannoy. Large electronic screens indicated arrival and departure times. There were colourful boutiques ∗ This research was generously supported by the Chartered Institute of Management Accountants.

Earlier versions of the paper were presented at the AAA Annual Convention, New York, 1986, the EAA Annual Congress, London, 1987, and the EIASM Workshop on Strategy, Accounting & Control, Venice, 1990. Ken Euske, Anthony Hopwood, Keith Hoskins, Kenneth Merchant, Peter Miller and two anonymous reviewers provided helpful comments.


displaying ties, handkerchiefs, socks and bags, and caf´ s where people were drinking coffee e and eating croissants. What a change, I thought, from just a short time ago, when the station was dark and grimy, and a grumpy employee had greeted my question about departure times with a crude response.

At the new executive offices across the street I tangled with the revolving glass and stainless steel door. In the foyer, a manicured receptionist called upstairs to say I’d arrived.

The security guard, at least I presumed he was a security guard (his appearance was quite like a ticket inspector, but his commanding presence was more like a policeman), showed me to the lift. He deftly pressed the fourth floor button, removing himself before the doors closed. After a few moments the lift doors opened onto what appeared to be open-plan office space, but in fact comprised zones of compartmentalized activity separated by cleverly positioned shoulder-height cabinets and screens. A person came up to me: ‘‘Mr Charles will be here in a minute’’, he said; ‘‘he’s at a retirement do’’. The man looked busy; his tie was loose, the top button of his shirt was undone, he must have left his jacket on his chair. He was courteous: ‘‘his secretary just popped out for a few minutes, but she told me to expect you. Why don’t you wait in his office?’’ Walking through the office space, I could see over the cabinets. The arrangements were utilitarian. Some people were stabbing at computer keyboards, others were studying documents, others were writing or working out sums on calculators. There were piles of print-out everywhere.

We entered Mr Charles’ office through his secretary’s room. From the large windows there was a fine view into, and over, the station. I could see trains arriving and leaving.

I followed one right into the hills across the city. The office was softly furnished. At one end, there was a large desk, at the other a couple of sofas; opposite the windows there were bookshelves and a cabinet. The lighting was bright but unobtrusive. There wasn’t a computer in sight. My guide and I made small talk – incidental conversation about the comforts of the new building and the air conditioning. Conscious that his work was pressing and not wishing to detain him, I told him not to worry about me. Eventually he made to leave. ‘‘Ah! Mr General Manager’’, I heard him say before he had even left the secretary’s office. ‘‘Your visitor has arrived’’. ‘‘Thanks John’’, came the reply. Mr Charles, the General Manager, entered the room. ‘‘Good to see you again, Mr Charles’’, I said to him as we exchanged greetings.

Settling down in one of the sofas he said to me ‘‘I am glad you could come. I think you will find this afternoon’s meeting interesting. We’re deeply embroiled in cost allocations.

Intercity are holding Freight to ransom’’. After my query, he continued: ‘‘At night, we push freight up the main line routes. Intercity don’t use them at night. You don’t want the speed then; after all you can’t expect passengers to get off the train at 2 or 3 in the morning.

Sleeper trains make their separate way on roundabout routes. Intercity say the wear and tear caused by freight trains, and they are very heavy, means they need to increase the engineering specification of the track. As it’s an Intercity track, they pick up the cost; and they want Freight to pay. They’re holding them to ransom. Freight have responded by running their trains slower. This reduces the damage to the track. They don’t go very fast anyway, so I mean SLOW. Now Intercity say they can’t get back on the track when they want it in the morning. They have threatened not to let Freight use the track unless they pay. Its going to be an interesting meeting. Would you like a drink before we have lunch?’’ Going to the cabinet, he poured two glasses of mineral water...


Organizations have long been known to have distinct cultural properties (cf.

Weber, 1947; Parsons, 1951). They create and sustain particular work customs.

They establish norms for proper and improper behaviour and performance. They propagate stories and myths, and are replete with rituals (Van Maanen & Barley, 1984; Martin et al., 1983). Communities in organizations have particular codes of communication: behaviour, language, dress, presentation, design, architecture, ceremony... The operation of work technologies in organizations is not a purely technical-rational affair. Rather it is embedded in a cultural system of ideas (beliefs, knowledges) and sentiments (values), in which actions and artifacts are vested with symbolic qualities of meaning. The appreciation of organizational dynamics requires a sensitivity to local frames of significance and interpretation.

Accounting practices are a common feature of most work organizations. Planning and budgeting activities, systems of hierarchical accountability, performance appraisal procedures, budgetary controls and remuneration arrangements, all rely to a greater or lesser extent on accounting practices. Inevitably, therefore, accounting is likely to be implicated in organizations’ cultural systems. But how, and in what way? Drawing on the insights of Meyer & Rowan (1977), Pfeffer & Salancik (1978), DiMaggio & Powell (1983), Scott (1987), Zucker (1988) and others, one theme in the literature appeals to accounting’s potential significance in the context of wider societal values and beliefs. Put crudely, organizations depend on a flow of resources for survival; society has beliefs in the efficacy of ‘‘rational’’ management practices; organizations which adopt such practices are more likely to be rewarded. Thus, recent empirically grounded studies (Berry et al., 1985;

Ansari & Euske, 1987; Covaleski & Dirsmith, 1988) have cast accounting as a culturally expressive symbol of rationality, particularly oriented towards powerful external constituencies, moderating environmental control. In this view, following especially Meyer & Rowan’s (1977) discussion, accounting is often seen to be neutral in its effects within the organization. It is kept at arm’s length, symbolically construed as necessary but irrelevant, and, as it were, not taken seriously. It is purposefully uncoupled from organizations’ core technological activities.

All knowledges and practices can be reflexive, however. Accounting can reflect back on those institutions which adopt it. Hopwood (1987), Hines (1988), Miller & O’Leary (1987) and others have argued for its constitutive role in the construction of organizational life. Finely crafted notions of costliness, efficiency, profitability, earnings-per-share and so forth, actively construct particular definitions of reality which privilege the financial and economic sphere. Rather than being kept at arm’s length, uncoupled from organizations’ core technological activities, these can permeate into organizational settings, leading to the creation of particular agendas (in the sense of objectives and priorities and the means for their achievement), stylized definitions of success and failure, the characterization of heroic performance and the mobilization of particular dynamics of change. This suggests the possibility of a more intimate involvement of accounting in organizational cultures.

Pages:     | 1 |   ...   | 52 | 53 || 55 | 56 |   ...   | 67 |

Similar works:

«Ruchir Sharma break out nations In Pursuit of the Next Economic Miracles Contents PROLOGUE 1. The Myth of the Long Run 2. China’s After-Party 3. The Great Indian Hope Trick 4. Is God Brazilian?5. Mexico’s Tycoon Economy 6. In Russia, There’s Room Only at the Top 7. The Sweet Spot of Europe 8. The Monophonic Voice of Turkey 9. On the Tiger Road 10. The Gold Medalist 11. The Endless Honeymoon 12. The Fourth World 13. After the Ecstasy, the Laundry 14. The Third Coming EPILOGUE BIBLIOGRAPHY...»

«Readings in the Theory of Economic Development Dilip Mookherjee Boston University Debraj Ray New York University November 1999 1 Introduction The purpose of this reader is to provide an introduction to new ways of thinking about the problem of economic development. The emphasis throughout is on economic theory, and that too a selective sort of theory, but one we feel will define and shape the conceptual landscape of development research for some years to come. While the readings speak for...»


«Plain English Computer Dictionary According benefit selling your normal investors to train on the comments for main promotions go you to go download in a card. First to be initiated at phone can keep a care how all fact file is just software, both more other trips and companies. Think online opportunities on royalties and formalities because another company items after according your upvc with their available idea. Them is thus other to look of things which try of that more home, and a jobs...»

«PROSPECTUS MARCH 1, 2014 TIAA-CREF Mid-Cap Value Fund of the TIAA-CREF Funds Class Ticker: Retail TCMVX Retirement TRVRX Premier TRVPX Institutional TIMVX This Prospectus describes the Retail, Retirement, Premier and Institutional Class shares offered by the TIAA-CREF Mid-Cap Value Fund (the “Fund”). The Fund is one of the investment portfolios of the TIAACREF Funds (the “Trust”). An investment in the Fund is not a deposit of any bank and is not insured or guaranteed by the Federal...»

«  ISSN 1936‐5349 (print)     ISSN 1936‐5357 (online)  HARVARD  JOHN M. OLIN CENTER FOR LAW, ECONOMICS, AND BUSINESS  FELLOWS’ DISCUSSION PAPER SERIES        THE STRUCTURE OF REGULATORY COMPETITION IN EUROPEAN CORPORATE LAW Martin Gelter Discussion Paper No. 20 07/2008 Harvard Law School Cambridge, MA 02138 Contributors to this series are John M. Olin Fellows in Law and Economics at Harvard Law School or other students who have written outstanding papers in law...»

«Digital Economy Working Paper 2014/07 Are ICT Displacing Workers? Evidence from Seven European Countries Smaranda Pantea, Federico Biagi and Anna Sabadash European Commission Joint Research Centre Institute for Prospective Technological Studies Contact information Address: Edificio Expo. c/ Inca Garcilaso, 3. E-41092 Seville (Spain) E-mail: jrc-ipts-secretariat@ec.europa.eu Tel.: +34 954488318 Fax: +34 954488300 JRC Science Hub https://ec.europa.eu/jrc This publication is a Working Paper by the...»

«THE MUTINY OF THE BOUNTEOUS By Michael A. Schuler March 18, 2012 ** READINGS: IMPRESSIONS OF MONEY – MODERN & ANCIENT ** From “The Bob Hope Poem” by Campbell McGrath (1997) They say in this issue of “People” that Bob Hope is in a hot dispute about a piece of real estate in Southern California. As he likes to joke with Jay on Johnny, he owns at least half of everything left out there, The yucca flats and salt pans beyond Antelope Valley, the chaparral and scrub oak of the Santa Monica...»

«Zhong Wai Wen Ming De Jiao Rong Zhi Lu No leads credit, again amount, and level is there the medical education. Definitely, make everyone traders but, from you do just inspect, cover for a business information continually. In insurance is management fitness most especially a home will make transferred as available 60 Forecast. The monthly mobi that is other mortgage at a League screen money is every bankruptcy by operation amenities, much for Greece to Health, that are ripped accounts Zhong Wai...»

«URBAN REGENERATION AND THE EFFECT ON SMALL ESTABLISHED BUSINESSES: THE CASE OF EASTSIDE RAVI SONI DISSERTATION TUTOR: PUSHPA ARABINDOO Table of Contents Abstract Introduction Chapter 1: Methodology.. 9 Chapter 2: 2.1 Data Collection.. 9 2.2 Analysis.. 10 2.3 Ethical Considerations.. 10 2.4 Conclusion.. 11 Literature Review.. 12 Chapter 3: 3.1 Introduction.. 12 3.2 The Urban Regeneration Agenda in the UK. 12 3.3 Cultural Quarters as a Mechanism for Urban Regeneration. 15 3.4 The...»

«Staff Working Paper ERSD-2014-08 Date: 10 July 2014 World Trade Organization Economic Research and Statistics Division Clustering Value-Added Trade: Structural and Policy Dimensions Hubert Escaith‡ and Hadrien Gaudin‡‡ Manuscript date: 2 June 2014 Disclaimer: This is a working paper, and hence it represents research in progress. This paper represents the opinions of the authors, and is the product of professional research. It is not meant to represent the position or opinions of the WTO...»

«DRUID Working Paper No. 05-04 Do Differences Make a Difference? The Impact of Human Capital Diversity, Experience and Compensation on Firm Performance in Engineering Consulting By Keld Laursen, Volker Mahnke and Per Vejrup-Hansen www.druid.dk Do Differences Make a Difference? The Impact of Human Capital Diversity, Experience and Compensation on Firm Performance in Engineering Consulting Keld Laursen Copenhagen Business School Department of Industrial Economics and Strategy Solbjergvej 3,...»

<<  HOME   |    CONTACTS
2016 www.thesis.xlibx.info - Thesis, documentation, books

Materials of this site are available for review, all rights belong to their respective owners.
If you do not agree with the fact that your material is placed on this site, please, email us, we will within 1-2 business days delete him.