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Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2016
Tutkielman numero: 14738
Moving beyond potential: management accounting as activity and structure
Tekijä: Uusitalo, Max
Otsikko: Moving beyond potential: management accounting as activity and structure
Vuosi: 2016  Kieli: eng
Laitos: Laskentatoimen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; johdon laskentatoimi; operaatiotutkimus
Sivumäärä: 76
Kokoteksti:
» hse_ethesis_14738.pdf pdf  koko: 789 KB (807812)
Avainsanat: Management accounting; practice theory; activity; structure
Tiivistelmä:
The thesis at hand is a qualitative study in management accounting research, building on Schatzki's (2005) practice theory. I will propose that the management accounting practice is constructed through organized activity. Consequently, the emphasis of my analysis lies in the examination of arrays of activity, that might compose the management accounting practice in a real organizational setting. However, the constitution of practices, and consequently of the entire social site, is a complex one; accounting practices do not form a discernible field, but constantly interlace with other fields of practice. By illustrating and partly elaborating on claims and suggestions provided by management accounting applications of Schatzki's practice theory, most notably Ahrens and Chapman (2007) as well as Jorgensen and Messner (2009), I will propose, that accounting does not necessarily manifest itself as an independent practice, but also as a structure, framing and directing other practices. From a practice theory perspective, management accounting does not primarily present itself in terms of resistance or programmatic and political potential, but rather as structures, material arrangements and activity.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.