دانلود مقاله انگلیسی رایگان:اعتبار بازی های زبان حسابداری مدیریت - یک دیدگاه سازنده عمل گرایانه - 2021
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  • The validity of management accounting language games – A pragmatic constructive perspective The validity of management accounting language games – A pragmatic constructive perspective
    The validity of management accounting language games – A pragmatic constructive perspective

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    The validity of management accounting language games – A pragmatic constructive perspective


    ترجمه فارسی عنوان مقاله:

    اعتبار بازی های زبان حسابداری مدیریت - یک دیدگاه سازنده عمل گرایانه


    منبع:

    ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 101039: doi:10:1016/j:bar:2021:101039


    نویسنده:

    Gudrun Baldvinsdottir


    چکیده انگلیسی:

    To support the development of a pragmatic practice-based theory for management accounting, practice theory offers valuable avenues for understanding the development, role, and effects of tools and techniques used by practitioners. Scholars have identified communication as a critical dimension for analysis, as discourse can govern the production of knowledge and power structures. However, previous research has mainly focused on the role of actors within static environments; how actors justify their actions and goals, compared with other actors; and how they are aligned with or justify new practices relative to existing practices. The pragmatic constructivist framework that underpins this special issue builds on this research but recognises that previous research has paid little attention to how people—when interacting within a dynamic environment—develop and create new types of constructive causality. Importantly, the necessary conditions for people’s actions to construct what they intend to remain largely unexplored. Pragmatic constructivism is founded on the recognition that any theory of management accounting must include conceptual devices representing the notion of success, as well as techniques for evaluating the truth aptness of local practices of reality construction, such as those represented by managemen accounting. This special issue aims to theoretically and empirically explore the potential in management accounting for the measurement and governance of constructed causality. The central topic is the role of management accounting in supporting individual and collective actors to effectively construct causal chains that make organisations work. The three articles in this special issue adopt different approaches to combining the pragmatic constructivist framework with additional theoretical frameworks, as well as using different research methodologies. The papers’ findings point to the importance of co-authorship in the creation of functioning organisational practices, and suggest that this might be threatened by information technology. Co-authorship involves language games in the form of dialogical interaction between the accountants and other involved actors. This process develops a shared understanding anchored in a fusion of conceptual models that is tied to individual collaborators’ local practice.
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    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 11
    حجم فایل: 1041 کیلوبایت

    قیمت: رایگان


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