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Managerial Accounting Research : The Contributions of Organizational and Sociological Theories
Oleh:
Covaleski, Mark A.
;
Dirsmith, Mark W.
;
Samuel, Sajay
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Management Accounting Research vol. 8 (Oct. 1995)
,
page 1-36.
Topik:
sociological theory
;
managerial accounting research
;
contributions
;
sociological theories
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ36
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Organizational and sociological theories explicitly recognize the centrality of issues of social control and coordination in organizations, thus providing intellectual approaches from which to study managerial accounting as important aspects of the manner in which organizations and society function. This paper examines various organizational and sociological perspectives which have provided meaningful contributions to our understanding of managerial accounting. The credibility of both the theoretical and methodological traditions which typically underpin these alternative organizational and sociological perspectives is then discussed. Finally, this paper considers the unique insights which organizational and sociological theories offer in contrast to more traditional managerial accounting research perspectives for understanding the multiple roles of management accounting in contemporary organizations.
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