دانلود رایگان مقاله الزویر در مورد پایداری و تحولات در مدیریت حسابداری در طول زمان (کلیک کنید)
توضیحات :
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مشخصات این مقاله :
عنوان مقاله :
Stability and change in management accounting over time — A century or so of evidence from Guinness
ترجمه فارسی عنوان :
پایداری و تحولات در مدیریت حسابداری در طول زمان ( قرن یا بیشتر از آن از نظر شواهد گینس)
سال انتشار : 2014
متعلق به مجله یا ژورنال : مقالات تحقیقات مدیریت حسابداری – Management Accounting Research
فرمت: PDF
تعداد صفحات: 17
شماره پروژه: 5049
کلمات کلیدی :
Management accounting change, Rules, Routines
مدیریت تحولات حسابداری، قوانین، روال
چکیده :
Abstract
In recent years, much has been written on the nature of management accounting change,and indeed stability. Many researchers have used concepts such as rules and routines to interpret this change and/or stability. Recent research has provided an increasingly clear picture of what rules and routines are, as well as contributing to our understanding of the processes of change and stability in management accounting. Management accounting research has mainly presented rules and routines as related phenomena, but some conceptual work has suggested they are separable and can (and possibly should) be considered independently when studying processes of change/stability within management accounting. However, empirical support for such work has been scarce to date. This paper uses data from the archival records of the Guinness company in an effort to establish whether rules and routines, at least in management accounting research, are best considered separable concepts or not. The archival records are artefacts of rules and routines and thus can be used to trace the interactions of rules and routines over time. Support for the notion that rules and routines should be considered separately is presented. The findings also portray the stable, but changing, nature of management accounting routines over time; a point worthy of further research.
مقدمه این مقاله :
Introduction
Burns and Scapens wrote “whether management accounting has not changed, has changed, or should change have all been discussed” (2000, p. 3). Since their seminal work, much research has been undertaken on refining the meaning of these phenomena, and to a lesser extent on teasing out the interactions of rules and routines as presented by Burns and Scapens (2000) (see for example, Quinn, 2011; Lukka, 2007; Ribeiro and Scapens, 2006; Spraakman, 2006; Hassan, 2005; Siti-Nabiha and Scapens,2005; Dillard et al., 2004; Soin et al., 2002). These concepts, rules and routines, were used by Burns and Scapens (2000)to understand the processes of management accounting change (and stability) over time. They presented what is now a largely accepted conceptual framework, which details how the interactions of rules and routines can explain how management accounting remains relatively
stable over time, or can change (Burns and Scapens, 2000,p. 10). One of the key tenets of the work of Burns and Scapens (2000) is that there is a process (encoding, enacting, reproduction of rules and routines) by which management accounting may evolve, change, stabilise and re-evolve over time. This process, in a holistic sense, is well accepted,but in recent times some key concepts underlying the process set out by Burns and Scapens (2000) have been explored in more detail. Quinn (2011, p. 338) addressed “some issues of definitional clarity” around the concept of management accounting routines in particular, but by association, rules as set out by Burns and Scapens (2000).
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توضیحات بیشتر در مورد پروژه :
در این مقاله خواهید خواند که در سال های اخیر در ماهیت مدیریت حسابداری تحولات و پایداری بسیاری مشاهده شده است.بسیاری از محققان در مورد تفسیر این تحولات یا پایداری قوانین و روال هایی استفاده کردند. پشتیبانی از این تصور که قوانین و روال ها در مورد پایداری و تحولات مدیریت حسابداری در طول زمان به طور جداگانه بررسی شوند ، یک نقطه قابل بررسی بیشتر می باشد.
دانلود رایگان مقاله الزویر در مورد پایداری و تحولات در مدیریت حسابداری در طول زمان (کلیک کنید)
