دانلود مقاله انگلیسی رایگان:مدیریت حسابداری به عنوان یک منبع سیاسی برای فعال کردن آژانس جاسازی شده - 2018
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  • Management accounting as a political resource for enabling embedded agency Management accounting as a political resource for enabling embedded agency
    Management accounting as a political resource for enabling embedded agency

    سال انتشار:

    2018


    عنوان انگلیسی مقاله:

    Management accounting as a political resource for enabling embedded agency


    ترجمه فارسی عنوان مقاله:

    مدیریت حسابداری به عنوان یک منبع سیاسی برای فعال کردن آژانس جاسازی شده


    منبع:

    Sciencedirect - Elsevier - Management Accounting Research, 38 (2018) 22-38. doi:10.1016/j.mar.2017.03.003


    نویسنده:

    Martin R.W. Hiebl


    چکیده انگلیسی:

    How actors embedded in institutions can change those institutions is known as the paradox of embedded agency. Although academic interest in embedded agency has increased in recent years, what enables actors to engage in embedded agency is still not well understood. One resource that may assist actors in realising embedded agency and overcoming political resistance by opponents to change is management accounting, as management accounting can—among other functions—serve as an important information resource for actors willing to engage in embedded agency. Although the existing literature may not explicitly refer to embedded agency, published research studies are likely to already contain some evidence of the role of management accounting as a resource in institutional work. Thus, this study seeks to survey and re-analyse the existing literature for evidence regarding how management accounting may be used as a political resource that enables embedded agency. For this purpose, the study uses systematic literature review methods and demonstrates why and how management accounting may serve as a political resource in institutional change. The study develops six roles concerning how management accounting may be used as a political resource in the identification of a need for and gaining others’ support for and the implementation of institutional change. It further shows that management accounting may be at interplay with other factors in enabling embedded agency. Finally, the review findings suggest that management accounting may be an important resource not only in legitimising institutional change ex post but also in identifying the need for change, gaining others’ support for change and implementing change.
    Keywords: Management accounting ، Embedded agency ، Institutional entrepreneurship ، Institutional work ، Institutional change ، Organisational politics ، Organisational power


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 17
    حجم فایل: 231 کیلوبایت

    قیمت: رایگان


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