TY - CHAP
T1 - Theorizing Practice in Management Accounting Research
AU - Ahrens, Thomas
AU - Chapman, Christopher S.
PY - 2006
Y1 - 2006
N2 - This chapter presents an overview of a diverse set of studies that have sought to explore the social, organisational, and cultural specificity of management accounting whilst at the same time theorising the regularities of the management accounting phenomenon. We draw on practice theorising to identify common interests in the wide-ranging interpretive management accounting literature. We discuss in particular the approach and contribution of studies seeking to theorise practice in terms of governmentality, actor networks, systems of accountability, and situated functionality.
AB - This chapter presents an overview of a diverse set of studies that have sought to explore the social, organisational, and cultural specificity of management accounting whilst at the same time theorising the regularities of the management accounting phenomenon. We draw on practice theorising to identify common interests in the wide-ranging interpretive management accounting literature. We discuss in particular the approach and contribution of studies seeking to theorise practice in terms of governmentality, actor networks, systems of accountability, and situated functionality.
UR - http://www.scopus.com/inward/record.url?scp=67649381833&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=67649381833&partnerID=8YFLogxK
U2 - 10.1016/S1751-3243(06)01003-0
DO - 10.1016/S1751-3243(06)01003-0
M3 - Chapter
AN - SCOPUS:67649381833
SN - 9780080445649
T3 - Handbooks of Management Accounting Research
SP - 99
EP - 112
BT - Handbooks of Management Accounting Research
A2 - Chapman, Christopher
A2 - Hopwood, Anthony
A2 - Shields, Michael
ER -