Efficiency audit: an assembly of rationalities and programmes
Article Abstract:
A study was conducted to analyze the use of accounting and auditing knowledge in other areas of practice. Processes associated with auditing change was also examined by analyzing the progress of efficiency auditing using theoretical concerns supporting governmentality. The coalescence of political rationalities and programs for reform were also considered through a new medium for auditing expertise. Results suggested the need to address specific issues associated with understanding various concerns related to the development of reform programs for auditing and accounting. Findings also indicated that the association of efficiency with auditing was influenced by the efficient organization of ideas and practices indicating that the success of reforms is directly correlated with expertise.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1998
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The role of budgetary information in performance evaluation
Article Abstract:
An examination of the literature from research studies that have analysed the use of budgetary information in performance evaluations reveals that the studies have recognized the importance of the information, theoretical development has been gradual and fragmented, and instances of uncritical acceptance of theory statements and selective referencing exist. Theoretical development has been placed in a less important position than statistical analysis. Recent studies have been method-driven in their choice of relevant phenomena and include characteristics that are responsible for a break in the link between empirical tests and statements of theory.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1990
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The seeking of accounting where it is not: towards a theory of non-accounting in organizational settings
Article Abstract:
The value of accounting absence has not been researched and recognized. The presence of accounting has been recognized for its contributions when it adds to order and structure, and it has been recognized for its faults when it leads to organizational rigidity. Accounting absence can have a liberating effect upon a system. Management can positively implement accounting absence as a sign of trust, flexibility, and confidence in the competencies of the workforce.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1988
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