A structuration analysis of management accounting practice. A structuration analysis of the production and reproduction of management accounting and quality practices in a volatile socio-political enviroment

A structuration analysis of management accounting practice. A structuration analysis of the production and reproduction of management accounting and quality practices in a volatile socio-political enviroment

Esinath Ndiweni

     

бумажная книга



Издательство: Книга по требованию
Дата выхода: июль 2011
ISBN: 978-3-8364-9681-0
Объём: 192 страниц
Масса: 313 г
Размеры(В x Ш x Т), см: 23 x 16 x 1

This study employs insights from structuration theory to help us understand the role of management accounting in the implementation of quality management systems (QMS) in a Car Plant in Zimbabwe. Through an outline of a volatile socio-political economic environment, the study demonstrates how this influenced the reproduction of management accounting and quality management practices.The study reveals how the social values influenced the choice of accounting techniques by managers in this organisation. It shows how both were implicated in the signification, domination and legitimation structures in organisations. The study reveals that engineers are more involved with the implementation of QMS than accountants, a finding that is supported by evidence from the institutional context.It concludes that management accounting and quality practices are 'situated' practices.

Данное издание не является оригинальным. Книга печатается по технологии принт-он-деманд после получения заказа.

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