Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK
基于对英国多家公司管理者的访谈，探讨会计实践如何影响管理关注点，以及管理者对会计角色的看法如何调节会计实践，并分析会计变革的管理方式。
This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. The paper also analyses accounts given by UK managers of the ways in which changes in accounting are being managed. Two specific issues relating to accounting change are examined: (1) the impact of new information technology on accounting change, and (2) the competition between accounting and alternative bodies of expertise as mechanisms for change. In studying accounting in the context of wider organizational change, the paper focuses on a number of distinct, yet related, themes: (1) management accounting’s power to reinvent itself; (2) the interface between management accounting practices and employee empowerment (as one example of ‘new’ management practices); and, (3) contradictions in using management accounting calculi to facilitate the ‘new’ organization.