Accounting and the interpretive act

Article Abstract:

The paradigms, rules and techniques that managers use in interpreting management accounting reports are examined. Contrary to the findings of Macintosh and Scapens (1990), who argue that managerial interpretation rests upon management accounting systems, managers have considerably more leeway and creativity in such tasks. While reliance on management accounting systems for mediation is still the norm, managers are not limited to these. They can draw upon other interpretive schemes, facilities and norms when deriving meaning from accounting reports for planning, executive and regulatory functions in their organizations. Handling the inherent contradictions involved in the management of business organizations such as the conflict between individuality and hierarchy, stability and change and long and short perspectives, is facilitated through the use of contextual interpretation.

Analysis, Evaluation, Business reports, Hermeneutics

---

Discussion of 'the micro dynamics of a budget-cutting process: modes, models and structure'

Article Abstract:

Richard Boland's and Louis Pondy's observations on budget-cutting can increase one's understanding of the budgetary process, yet the study's objectives were not achieved. Differences between the genuine union model and Meyer's theory are never explained, the importance of the conclusion to combine the theories is not discussed, and the implications for further research are not addressed. The two decision-making theories seem only vaguely related, the analysis of the nature of accounting does not warrant the conceptual leaps of logic, and Simon's model of bounded rationality should not be dismissed, as it is useful.

Criticism and interpretation, Boland, Richard J., Jr., Pondy, Louis R.

---

The micro dynamics of a budget-cutting process: modes, models and structure

Article Abstract:

In this study of the micro dynamics of a budget-cutting process, a genuine union model is developed and compared to the 1984 Myer's models to evaluate and rank budget proposals. Transcripts from a high school budget cutting meeting are analyzed, and the analysis is used to test the genuine union and Meyer's models. The implications of these results for increasing knowledge of accounting in an organizational context are described.

Similar abstracts:

• Abstracts: Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation
• Abstracts: An application and extension of a multidimensional ethics scale to selected marketing practices and marketing groups
• Abstracts: Boldly going into the enterprise zone. Housing trusts a flop. Estates & General
• Abstracts: The effect of volatility changes on the level of stock prices and subsequent expected returns. On jumps in common stock prices and their impact on call option pricing
• Abstracts: Evidence on the incremental information content of additional firm disclosures made concurrently with earnings

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