A Philosophy of Management Accounting

A Pragmatic Constructivist Approach

Business & Finance, Accounting, Management, Financial
Cover of the book A Philosophy of Management Accounting by , Taylor and Francis
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9781317398042
Publisher: Taylor and Francis Publication: March 27, 2017
Imprint: Routledge Language: English
Author:
ISBN: 9781317398042
Publisher: Taylor and Francis
Publication: March 27, 2017
Imprint: Routledge
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Taylor and Francis

Cover of the book Silk and Insight by
Cover of the book Money in Islam by
Cover of the book Morality, Self Knowledge and Human Suffering by
Cover of the book Introducing Corpora in Translation Studies by
Cover of the book Twentieth-Century Music Theory and Practice by
Cover of the book Input, Interaction, and the Second Language Learner by
Cover of the book Some Aspects of the Inequality of Incomes in Modern Communities by
Cover of the book Condemned to Die by
Cover of the book Concepts and Definitions of Family for the 21st Century by
Cover of the book Single-Session Coaching and One-At-A-Time Coaching by
Cover of the book Institutional Design and Voting Power in the European Union by
Cover of the book Political Transition in Cambodia 1991-99 by
Cover of the book Britain, America, and the Special Relationship since 1941 by
Cover of the book The City as a Global Political Actor by
Cover of the book The Risks of Medical Innovation by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy