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عنوان فارسی مقاله:
آیا صنعت مهم است؟ چگونگی شکل گیری مدیریت حسابداری با زمینه صنعت
عنوان انگلیسی مقاله:
Does industry matter? How industry context shapes management accounting practice
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مقدمه انگلیسی مقاله:
1. Introduction
A key development in accounting research in the last couple of decades has been the acknowledgement that accounting practice is closely related to the broader organizational and institutional environment in which it is situated (e.g., Hopwood, 1983; Hopwood & Miller, 1994; Chapman et al., 2009). Why accounting is practiced in a particular way, and how it influences behavior, cannot be understood by focusing only on the technical characteristics of the practice. Rather, such understanding requires seeing accounting as part of a bigger context in which it attains a specific meaning and significance. Accordingly, many scholars from the 1970s onwards started to “study accounting in the contexts in which it operates” (Hopwood, 1983) and, over time, created a rich body of literature that considerably influenced our understanding of how accounting is shaped by its context (and, in turn, shapes that context). In the management accounting literature, this concern with a context-sensitive understanding of accounting has been pursued along different theoretical paths. For instance, in research drawing upon contingency theory, context is conceptualized as a set of factors that determine whether a particular accounting or control system is more or less appropriate for an organization (e.g., Otley, 1978; Hirst, 1981; Ezzamel, 1990; Gerdin and Greve, 2008). The context factors that have been examined in this line of research include characteristics of the external environment, such as environmental uncertainty or competition intensity, the type of strategy pursued by the organization, the culture of the organization, or certain characteristics of the firm’s technology, such as its task complexity (cf. Chenhall, 2003). A different understanding of context emanates from studies drawing upon institutional theory (e.g., Brignall and Modell, 2000; Modell, 2003; Ezzamel et al., 2012). They associate context with the set of beliefs and norms that prevail in the particular institutional field to which the organization belongs. Within this field, it is ‘rational’ for an organization to adopt particular accounting and control systems, not least because of a concern to maintain its legitimacy within the field (Meyer and Rowan, 1977). A somewhat related way to conceptualize context is offered by governmentality studies. Here, context is operationalized in terms of (economy-wide or society-wide) programs and discourses that translate into particular technologies of governance, such as accounting systems (e.g., Miller and O’Leary, 1987; Miller, 1992; Kurunmäki and Miller, 2011). Practice theories conceptualize context as a nexus of practices and material arrangements, of which accounting practices and technologies form one part (Schatzki, 1996, 2002; Ahrens and Chapman, 2007). Accounting studies drawing upon practice theories have mostly focused on the immediate organizational context of accounting, but practice theory can potentially inform also analyses of practice homogeneity or variation across organizations (Lounsbury, 2008). Actor-network theory conceptualizes contextin a nominalist way, in terms of allthe entities that are connected to the particular entity in question (Latour, 1987, 1993, 2005). The context of an accounting object is therefore the network of actants to which the accounting objectis connected and through which it attains its significance and strength (e.g., Briers and Chua, 2001; Andon et al., 2007; Justesen and Mouritsen, 2011).
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