Accounting for management and managing accounting: reflections on recent changes in the UK

Article Abstract:

This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. The paper also analyses accounts given by UK managers of the ways in which changes in accounting are being managed. Two specific issues relating to accounting change are examined: (1) the impact of new information technology on accounting change, and (2) the competition between accounting and alternative bodies of expertise as mechanisms for change. In studying accounting in the context of wider organizational change, the paper focuses on a number of distinct, yet related, themes: (1) management accounting's power to reinvent itself; (2) the interface between management accounting practices and employee empowerment (as one example of 'new' management practices); and, (3) contradictions in using management accounting calculi to facilitate the 'new' organization. (Reprinted by permission of the publisher.)

United Kingdom, Research, Accounting, Managerial accounting

---

Stuck in the middle with you?

Article Abstract:

The similarities between managers and critical management researchers are examined. The significant similarities are in the terms of the rhetorical devices and styles they use, which in turn reflect other similarities. Both domains are represented by bodies held to account for their products and both present threats and opportunities for maintaining identity. The way in which many management gurus have successfully bridged the academy/practice divide is discussed.

---

The view from the top: senior executives' perceptions of changing management practices in UK companies

Article Abstract:

Recent research has looked at senior managers' perceptions of latest developments in management practice in large and medium-sized UK companies. Particular attention has been given to success in managing change, trends in management practice and changes in human resource management and management levels. It was found that the key areas of change are growing pressure for results, the increased use of technology and moves towards greater customer-orientation.

Similar abstracts:

• Abstracts: Hyperion on Web value: finance and accounting leverage the Internet
• Abstracts: At I.B.M., a departure ignites management shifts. Do computers lift productivity? It's unclear, but business is sold
• Abstracts: Look out, management accountants. Family-owned businesses: a challenge for management accountants. Solutions in finance: the power triangle
• Abstracts: AT&T and Wells Fargo investing in an electronic cash card. Got a dime? Citibank and Chase end test of electronic cash
• Abstracts: Organizational contexts and the interpretation of strategic issues: a note on CEOs' interpretations of foreign investment

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.