메뉴 건너뛰기




Volumn 17, Issue 1, 2004, Pages 17-40

The politics of the changing forms of accounting: A field study of strategy translation in a Danish government-owned company under privatisation

Author keywords

Accounting; Organizational change; Privatization

Indexed keywords


EID: 33646533290     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570410525193     Document Type: Review
Times cited : (40)

References (32)
  • 2
    • 0035315634 scopus 로고    scopus 로고
    • The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing
    • Briers, M. and Chua, W.F. (2001), “The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing”, Accounting, Organization and Society, Vol. 26 No. 3, pp. 237-69.
    • (2001) Accounting, Organization and Society , vol.26 , pp. 237-269
    • Briers, M.1    Chua, W.F.2
  • 3
    • 0002205062 scopus 로고    scopus 로고
    • Conceptualising management accounting change: an institutional framework
    • Burns, J. and Scapens, R.W. (2000), “Conceptualising management accounting change: an institutional framework”, Management Accounting Research, Vol. 11 No. 1, pp. 3-25.
    • (2000) Management Accounting Research , vol.11 , pp. 3-25
    • Burns, J.1    Scapens, R.W.2
  • 4
    • 0001123259 scopus 로고
    • Some elements of a sociology of translation: domestication of the scallops and fishermen of St. Brieuc Bay
    • in Law, J. (Ed.), Routledge, London
    • Callon, M. (1986), “Some elements of a sociology of translation: domestication of the scallops and fishermen of St. Brieuc Bay”, in Law, J. (Ed.), Power, Action and Belief: A New Sociology of Knowledge?, Routledge, London, pp. 196-233.
    • (1986) Power, Action and Belief: A New Sociology of Knowledge? , pp. 196-233
    • Callon, M.1
  • 5
    • 85107599646 scopus 로고
    • Unscrewing the big Leviathan: how actors macro-structure reality and how sociologists help them to do so
    • in Knorr-Cetina, K. and Cicourel, A.V. (Eds), Routledge & Kegan Paul, Boston, MA
    • Callon, M. and Latour, B. (1981), “Unscrewing the big Leviathan: how actors macro-structure reality and how sociologists help them to do so”, in Knorr-Cetina, K. and Cicourel, A.V. (Eds), Advances in Social Theory and Methodology – Toward an Integration of Micro- and Macro-Sociologies, Routledge & Kegan Paul, Boston, MA, pp. 277-303.
    • (1981) Advances in Social Theory and Methodology – Toward an Integration of Micro- and Macro-Sociologies , pp. 277-303
    • Callon, M.1    Latour, B.2
  • 7
    • 0000438474 scopus 로고
    • Experts, networks, and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals
    • Chua, W.F. (1995), “Experts, networks, and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals”, Accounting, Organizations and Society, Vol. 20 No. 2/3, pp. 111-45.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 111-145
    • Chua, W.F.1
  • 10
    • 0001387064 scopus 로고
    • Accounting and organizational cultures: a field study of the emergence of a new organizational reality
    • Dent, J. (1991), “Accounting and organizational cultures: a field study of the emergence of a new organizational reality”, Accounting, Organizations and Society, Vol. 16 No. 8, pp. 705-32.
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 705-732
    • Dent, J.1
  • 12
    • 0000437716 scopus 로고    scopus 로고
    • Towards explaining stability in and around management accounting systems
    • Granlund, M. (2001), “Towards explaining stability in and around management accounting systems”, Management Accounting Research, Vol. 12 No. 2, pp. 141-258.
    • (2001) Management Accounting Research , vol.12 , pp. 141-258
    • Granlund, M.1
  • 13
    • 84970769867 scopus 로고
    • Power, interests and the outcomes of struggles
    • Hindess, B. (1982), “Power, interests and the outcomes of struggles”, Sociology, Vol. 16 No. 4, pp. 498-511.
    • (1982) Sociology , vol.16 , pp. 498-511
    • Hindess, B.1
  • 14
    • 0013566521 scopus 로고
    • Interests in political analysis
    • in Law, J. (Ed.), Routledge & Kegan Paul, Boston, MA
    • Hindess, B. (1986), “Interests in political analysis”, in Law, J. (Ed.), Power Action and Belief: A New Sociology of Knowledge, Routledge & Kegan Paul, Boston, MA, pp. 112-31.
    • (1986) Power Action and Belief: A New Sociology of Knowledge , pp. 112-131
    • Hindess, B.1
  • 15
    • 58149210840 scopus 로고
    • The ‘new public management’ in the 1980s: variations on a theme
    • Hood, C. (1995), “The ‘new public management’ in the 1980s: variations on a theme”, Accounting, Organisations and Society, Vol. 20 No. 2/3, pp. 93-109.
    • (1995) Accounting, Organisations and Society , vol.20 , pp. 93-109
    • Hood, C.1
  • 16
    • 45949125128 scopus 로고
    • The archaeology of accounting systems
    • Hopwood, A.G. (1987), “The archaeology of accounting systems”, Accounting, Organizations and Society, Vol. 12 No. 3, pp. 207-34.
    • (1987) Accounting, Organizations and Society , vol.12 , pp. 207-234
    • Hopwood, A.G.1
  • 17
    • 84963253923 scopus 로고
    • Accounting calculation and the shifting sphere of the economic
    • Hopwood, A.G. (1992), “Accounting calculation and the shifting sphere of the economic”, European Accounting Review, Vol. 1 No. 1, pp. 125-44.
    • (1992) European Accounting Review , vol.1 , pp. 125-144
    • Hopwood, A.G.1
  • 18
    • 0037403893 scopus 로고    scopus 로고
    • Accounting and the construction of the standard body
    • Jeacle, I. (2003), “Accounting and the construction of the standard body”, Accounting, Organizations and Society, Vol. 28 No. 4, pp. 357-77.
    • (2003) Accounting, Organizations and Society , vol.28 , pp. 357-377
    • Jeacle, I.1
  • 19
    • 0004005686 scopus 로고
    • Harvard University Press, Cambridge, MA.
    • Latour, B. (1987), Science in Action, Harvard University Press, Cambridge, MA.
    • (1987) Science in Action
    • Latour, B.1
  • 20
    • 84986052238 scopus 로고    scopus 로고
    • The construction of a network at Health Waikato: the ‘towards clinical budgeting’ project
    • Lowe, A. (2000), “The construction of a network at Health Waikato: the ‘towards clinical budgeting’ project”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 1, pp. 84-114.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , pp. 84-114
    • Lowe, A.1
  • 22
    • 43949171404 scopus 로고
    • Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance
    • Miller, P. and O'Leary, T. (1993), “Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance”, Accounting, Organizations and Society, Vol. 18 No. 2/3, pp. 187-206.
    • (1993) Accounting, Organizations and Society , vol.18 , pp. 187-206
    • Miller, P.1    O'Leary, T.2
  • 23
    • 84936823916 scopus 로고    scopus 로고
    • Sage Publications, Beverly Hills, CA.
    • Morgan, G. (1997), Images of Organizations, Sage Publications, Beverly Hills, CA.
    • (1997) Images of Organizations
    • Morgan, G.1
  • 24
    • 0013465303 scopus 로고    scopus 로고
    • Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting
    • Mouritsen, J., Hansen, A. and Hansen, C.Ø. (2001), “Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting”, Management Accounting Research, Vol. 12 No. 2, pp. 141-258.
    • (2001) Management Accounting Research , vol.12 , pp. 141-258
    • Mouritsen, J.1    Hansen, A.2    Hansen, C.Ø.3
  • 25
    • 0007223607 scopus 로고    scopus 로고
    • Accounting and the absence of a business economics tradition in the United Kingdom
    • Napier, C.J. (1996), “Accounting and the absence of a business economics tradition in the United Kingdom”, European Accounting Review, Vol. 5 No. 3, pp. 449-81.
    • (1996) European Accounting Review , vol.5 , pp. 449-481
    • Napier, C.J.1
  • 26
    • 0004246770 scopus 로고
    • Ballinger Publishing Company, Cambridge, MA.
    • Pfeffer, J. (1981), Power in Organizations, Ballinger Publishing Company, Cambridge, MA.
    • (1981) Power in Organizations
    • Pfeffer, J.1
  • 28
    • 0004283428 scopus 로고    scopus 로고
    • Oxford University Press, Oxford.
    • Power, M. (1997), The Audit Society, Oxford University Press, Oxford.
    • (1997) The Audit Society
    • Power, M.1
  • 29
    • 0000599758 scopus 로고
    • Fabricating budgets: a study of the production of management budgeting in the National Health Service
    • Preston, A., Cooper, D.J. and Coombs, R.W. (1992), “Fabricating budgets: a study of the production of management budgeting in the National Health Service”, Accounting, Organizations and Society, Vol. 17 No. 6, pp. 561-93.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 561-593
    • Preston, A.1    Cooper, D.J.2    Coombs, R.W.3
  • 30
    • 38249008349 scopus 로고
    • Accounting numbers as ‘inscriptions’: action at a distance and the development of accounting
    • Robson, K. (1992), “Accounting numbers as ‘inscriptions’: action at a distance and the development of accounting”, Accounting, Organizations and Society, Vol. 17 No. 7, pp. 685-708.
    • (1992) Accounting, Organizations and Society , vol.17 , pp. 685-708
    • Robson, K.1
  • 31
    • 0036623260 scopus 로고    scopus 로고
    • ABC and organisational change: an institutional perspective
    • Soin, K., Seal, W. and Cullen, J. (2002), “ABC and organisational change: an institutional perspective”, Management Accounting Research, Vol. 13 No. 2, pp. 249-71.
    • (2002) Management Accounting Research , vol.13 , pp. 249-271
    • Soin, K.1    Seal, W.2    Cullen, J.3
  • 32
    • 0000275646 scopus 로고    scopus 로고
    • Exploring a ‘non-financial’ management accounting change
    • Vaivio, J. (1999), “Exploring a ‘non-financial’ management accounting change”, Management Accounting Research, Vol. 10 No. 4, pp. 409-37.
    • (1999) Management Accounting Research , vol.10 , pp. 409-437
    • Vaivio, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.