The evolution of management accounting routines in small businesses: A social construction perspective

Management Accounting Research

Volumn 11, Issue 4, 2000, Pages 391-411

  Perren, Lew ^a   Grant, Paul ^a  

^a NONE

Author keywords

Social construction; small business; management accounting

Indexed keywords

EID: 0038705477     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.2000.0141     Document Type: Article

References (66)

1. V. Ambrosini, C. Bowman, British Academy of Management Annual Conference, 1998, University of Nottingham.
2. Ansari S. L., McDonough J. J. Inter-subjectivity: the challenge and opportunity for accounting. Accounting Organizations and Society. 5 (1):1980;129-147.
3. Aston Business School. Constraints on the Growth of Small Firms. 1991;Department of Trade and Industry, London, HMSO.
4. Atkinson J., Meager N. Running to Stand Still: The Small Business in the Labour Market. Atkinson J., Storey D. J. Employment, The Small Firm and the Labour Market. 1994;Routledge, London.
5. Bell J. Doing Your Research Project. 1987;Milton Keynes, Open University Press.
6. Berger P. L., Luckmann T. The Social Construction of Reality. 1967;Harmondsworth, Penguin.
7. Berger P. L., Berger B., Kellner H. The Homeless Mind. 1974;Harmondsworth, Penguin.
8. Berry A. J., Capps T., Cooper D., Ferguson P., Hopper T., Lowe E. A. Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting Organizations and Society. 10 (1):1985;3-28.
9. Broadbent J., Guthrie J. Changes in the public sector: A review of recent 'alternative' accounting research. Accounting Auditing and Accountability Journal. 5 (2):1992;3-31.
10. Burrell G., Morgan G. Sociological Paradigms and Organisational Analysis. 1979;London, Heinemann Educational Books.
11. Capps T., Hopper T., Mouritsen J., Cooper D., Lowe T. Accounting in the production and reproduction of culture. Chua W. F., Lowe T., Puxty T. Critical Perspectives in Management Control. 1989;Macmillan, London.
12. Carruthers B. G. Accounting ambiguity and the new institutionalism. Accounting Organizations and Society. 20 (4):1995;313-328.
13. E. Chell, The British Academy of Management Annual Conference, 1997, London.
14. E. Chell, L. Pittaway, ISBA National Small Firms Conference, 1998, Durham University.
15. E. Chell, H. Rhodes, The British Academy of Management Annual Conference, 1999, Manchester Metropolitan University.
16. Chetty S. The case study method for research in small and medium sized firms. International Small Business Journal. 15 (57):1996;73-85.
17. Colville I. Reconstructing 'Behavioural Accounting'. Accounting, Organizations and Society. 6 (2):1981;119-132.
18. Covaleski M. A., Dirsmith M. W. An institutional perspective on the rise social transformation and fall of a university budget category. Administrative Science Quarterly. 33:1988;562-587.
19. Covaleski M. A., Dirsmith M. W., Michelman J. E. An institutional theory perspective on the DRG framework case-mix accounting systems and health-care organizations. Accounting Organizations and Society. 18 (1):1993;65-80.
20. Curran J., Jarvis R., Kitching J., Lightfoot G. The pricing decision in small firms: complexities and the deprioritising of economic determinants. International Small Business Journal. 15 (2):1997;17-32.
21. Dirsmith M. W. Accounting and control as a solution to technical problems, political exchanges and forms of social discourse: The importance of substantive domain. Behavioural Research in Accounting. 10 (Supplement):1998;65-77.
22. Dodge R. H., Robbins J. E. An empirical investigation of the organisational life cycle model for small business development and survival. Journal of Small Business Management. 30 (1):1992;27-37.
23. DTI.
24. Fischer E., Reuber A. R., Hababou M., Johnson W., Lee S. The role of socially constructed temporal perspectives in the emergence of rapid-growth firms. Entrepreneurship Theory and Practice. 22 (2):1997;13-30.
25. Gaarder J. Sophie's World. 1995;Phoenix House, London.
26. Gergen K. J. The social constructionist movement in modern psychology. American Psychologist. 40:1985;266-275.
27. Gergen K. J. Relationships and Realities: Soundings in Social Construction. 1994;Massachusetts, Harvard University Press, Cambridge.
28. Gibb A. A. Small firms training and competitiveness, building upon the small business as a learning organisation. International Small Business Journal. 15 (3):1997;13-29.
29. Gioia D. A., Pitre E. Multiparadigm perspectives on theory building. Academy of Management Review. 15 (4):1990;584-602.
30. Goffman E. The Presentation of Self in Everyday Life. 1959;Doubleday, New York.
31. Goffman E. Interaction Ritual: Essays on Face-to-face Behaviour. 1967;Pantheon, New York.
32. Gregory R. The Oxford Companion to The Mind. 1987;Oxford University Press, Oxford.
33. Greiner L. E. Evolution and revolution as organisations grow. Harvard Business Review. 50 (4):1972;37-46.
34. Hines R. D. Financial accounting: In communicating reality, we construct reality. Accounting Organizations and Society. 13 (3):1988;251-261.
35. Hopper T. M., Cooper D. J., Capps T., Lowe E. A., Mouritsen J. Financial Control in the Labour Process: Managerial Strategies and Worker Resistance in the National Coal Board. Willmott H., Knights D. Managing the Labour Process. 1986;Gower, Aldershot.
36. Hopper T., Powell A. Making sense of research into the organisational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies. 22 (5):1985;429-465.
37. Hopwood A. J. On trying to study accounting in the context in which it operates. Accounting Organizations and Society. 8 (2-3):1983;287-305.
38. Jackson N., Carter P. Paradigm wars: a response to Hugh Willmott. Organization Studies. 14 (5):1993;751-725.
39. R. Jarvis, J. Curran, J. Kitching, G. Lightfoot, Financial management strategies of small business owners: the case of cash flow management, presented to the 18th ISBA National Small Firms Policy and Research Conference, 1995, Paisley.
40. P. Joyce, S. Penlington, A. Woods, Strategic Management Styles in Small Firms: A Replication Study, presented to the 20th ISBA National Small Firms Policy and Research Conference, 1997, Belfast.
41. Kaplan R. S. The role for empirical research in management accounting. Accounting, Organizations and Society. 11, (4-5):1986;429-452.
42. Keeble D., Bryson J., Wood P. The rise and role of small service sector firms in the United Kingdom. International Small Business Journal. 11 (2):1992;11-22.
43. Laughlin R. Empirical research in accounting: alternative approaches and a case for 'middle range' thinking. Accounting, Auditing and Accountability Journal. 8 (1):1995;63-87.
44. G. Lightfoot, P. Kitching, Differential Pricing in Small Firms, presented to the Small Business and Enterprise Development Conference, 1996, University of Leeds.
45. Lind E. A., Kray L., Thompson L. The social construction of injustice: fairness judgements in response to own and others' unfair treatment by authorities. Organizational Behaviour and Human Processes. 75 (1):1998;1-22.
46. Mannheim K. Wirth translated from the German by L., Shils E. Ideology and Utopia: An Introduction to the Sociology of Knowledge. 1936;Harcourt, Brace and World, New York.
47. Miles M. B., Huberman A. M. Qualitative Data Analysis. 1994.
48. Morgan G. Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organizations and Society. 13 (5):1988;477-485.
49. Mullins L. J. Management and Organisational Behaviour. 1993;Pitman, London.
50. Nahapiet J. The rhetoric and reality of an accounting change: A study of resource allocation. Accounting Organizations and Society. 13 (4):1988;333-358.
51. Nayak A., Greenfield S. The Use of Management Accounting Information for Managing Micro Businesses. Hughes A., Storey D. J. Finance and the Small Firm. 1994;Routledge, London.
52. J. North, J. Curran, R. Blackburn, Quality and Small Firms: A Policy Mismatch and its Impact on Small Enterprise, presented to the 18th ISBA National Small Firms and Policy Conference, 1995, Paisley.
53. Perren L. J., Berry A., Partridge M. The evolution of management information, control and decision-making processes in small growth orientated service sector businesses: exploratory lessons from four cases of success. Journal of Small Business and Enterprise Development. 5 (4):1998;351-362.
54. Popper K. Unended Quest: An Intellectual Autobiography. 1976.
55. Powell W. W., Di Maggio P. J. The New Institutionalism in Organizational Analysis. 1991;University of Chicago Press, Chicago.
56. Pugh D. S., Hickson D. J., Hinings C. R., Turner C. Dimensions of organization structure. Administrative Science Quarterly. 13, June:1969;65-105.
57. M. Ram, Professionals at Work-Transition in a Small Service Firm, presented to the 20th ISBA National Small Firms Policy and Research Conference, 1997, Belfast.
58. Reynolds P. D. Sociology and entrepreneurship: concepts and contributions. Entrepreneurship Theory and Practice. 16 (2):1991;47-70.
59. Riley J. Getting the Most From Your Data. 1990;Technical and Educational Services Ltd, Bristol.
60. Schafer D. S. Level of entrepreneurship and scanning source usage in very small businesses. Entrepreneurship Theory and Practice. 15 (4):1990;19-31.
61. A. Schutz, Collected Papers.
62. Schwandt T. A. Constructivist, Interpretivist Approaches in Human Inquiry. Denzin N. K., Lincoln Y. S. Handbook of Qualitative Research. 1994.
63. Silverman D. The Theory of Organisations. 1970;Heinemann, London.
64. Stanworth J., Gray C. Bolton 20 years On: The Small Firm in the 1990s. 1991;Paul Chapman Publishing, London.
65. Willmott H. Breaking the Paradigm Mentality. Organization Studies. 14/5:1993;681-719.
66. Yin R. K. Applications of Case Study Research. 1993.