Accounting as A Representational Craft: Reflexive Accounting Research
This article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations are somewhat stable, and, therefore, allow ac...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Malaya
2011-12-01
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| Series: | Asian Journal of Accounting Perspectives |
| Subjects: | |
| Online Access: | https://ejournal.um.edu.my/index.php/AJAP/article/view/3664 |
| _version_ | 1818564511671517184 |
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| author | Cheok Mui Yee Edward Wong Sek Khin |
| author_facet | Cheok Mui Yee Edward Wong Sek Khin |
| author_sort | Cheok Mui Yee |
| collection | DOAJ |
| description | This article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations are somewhat stable, and, therefore, allow accounting researchers to theorise the form and function of representations in the organisation from a wide variety of perspectives, such as organisation theory, social theory, and corporate and manufacturing strategies. In order to justify the above analysis, the authors refer to the way in which the structuration theory of Anthony Giddens, that has been employed by Macintosh & Scapens, argues that management accounting systems are interpretive schemes, facilities and norms used by management to make plans, take action and control others in an organisation. |
| first_indexed | 2024-12-14T01:29:53Z |
| format | Article |
| id | doaj.art-7d09705a9652480db44f817232442c06 |
| institution | Directory Open Access Journal |
| issn | 2672-7293 0128-0384 |
| language | English |
| last_indexed | 2024-12-14T01:29:53Z |
| publishDate | 2011-12-01 |
| publisher | Universiti Malaya |
| record_format | Article |
| series | Asian Journal of Accounting Perspectives |
| spelling | doaj.art-7d09705a9652480db44f817232442c062022-12-21T23:22:04ZengUniversiti MalayaAsian Journal of Accounting Perspectives2672-72930128-03842011-12-0141Accounting as A Representational Craft: Reflexive Accounting ResearchCheok Mui Yee0Edward Wong Sek Khin1Faculty of Business and Accountancy, University of MalayaFaculty of Business and Accountancy, University of MalayaThis article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations are somewhat stable, and, therefore, allow accounting researchers to theorise the form and function of representations in the organisation from a wide variety of perspectives, such as organisation theory, social theory, and corporate and manufacturing strategies. In order to justify the above analysis, the authors refer to the way in which the structuration theory of Anthony Giddens, that has been employed by Macintosh & Scapens, argues that management accounting systems are interpretive schemes, facilities and norms used by management to make plans, take action and control others in an organisation.https://ejournal.um.edu.my/index.php/AJAP/article/view/3664Management AccountingResearch PhilosophyStructuration Theory |
| spellingShingle | Cheok Mui Yee Edward Wong Sek Khin Accounting as A Representational Craft: Reflexive Accounting Research Asian Journal of Accounting Perspectives Management Accounting Research Philosophy Structuration Theory |
| title | Accounting as A Representational Craft: Reflexive Accounting Research |
| title_full | Accounting as A Representational Craft: Reflexive Accounting Research |
| title_fullStr | Accounting as A Representational Craft: Reflexive Accounting Research |
| title_full_unstemmed | Accounting as A Representational Craft: Reflexive Accounting Research |
| title_short | Accounting as A Representational Craft: Reflexive Accounting Research |
| title_sort | accounting as a representational craft reflexive accounting research |
| topic | Management Accounting Research Philosophy Structuration Theory |
| url | https://ejournal.um.edu.my/index.php/AJAP/article/view/3664 |
| work_keys_str_mv | AT cheokmuiyee accountingasarepresentationalcraftreflexiveaccountingresearch AT edwardwongsekkhin accountingasarepresentationalcraftreflexiveaccountingresearch |