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Full-Text Articles in Business
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues
Jurnal Akuntansi dan Keuangan Indonesia
Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …
The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice, Alan J. Richardson
The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice, Alan J. Richardson
Odette School of Business Publications
This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.