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What Is (Accounting) History?, Michael J. Gaffikin
What Is (Accounting) History?, Michael J. Gaffikin
Michael Gaffikin
I am grateful for the invitation to present this paper to you today. I have had a long association with Victoria University and as an undergraduate here I was introduced to the fathers of history - Herodotus and Thucydides. Unfortunately, although I had to read their main works, at the time I remained oblivious to their full significance, namely, that they represent two extremes of historiography that have remained throughout the history of history - two approaches to how history is created and written. These themes are the background for this paper. However, before I go any further I want …
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
On Knowing Accounting And The Methodological Position Of Geertz, Hasri Mustafa, Michael J. Gaffikin
Michael Gaffikin
Since the calls to view accounting as a cultural defined discipline Geertz’s work yields significant debate from accounting scholars. This review paper argues that Geertz á la interpretive anthropology has been inaccurately discerned by many accounting methodologists. They overlook the theoretical anchoring Geertzian conception of culture schemes - “by isolating its elements”, “internal relationships”, and “in some general way” - that illustrate accounting as a kind of being of knowing – the form of what accounting comes to. The paper traces the implications of this on fundamental consequences for accounting research methodology and establishes direction to critic with a position …
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin
Michael Gaffikin
This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about …
Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin
Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin
Michael Gaffikin
Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including …