A Philosophy of Management Accounting

A Philosophy of Management Accounting
By:Hanne Nørreklit
Published on 2017-03-27 by Taylor & Francis



The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.

This Book was ranked at 27 by Google Books for keyword accounting.

Book ID of A Philosophy of Management Accounting's Books is WTQlDwAAQBAJ, Book which was written byHanne Nørreklithave ETAG "9OSd/HmSZOg"

Book which was published by Taylor & Francis since 2017-03-27 have ISBNs, ISBN 13 Code is 9781317398059 and ISBN 10 Code is 131739805X

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Book which have "286 Pages" is Printed at BOOK under CategoryBusiness and Economics

This Book was rated by Raters and have average rate at ""

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