Understanding The Un-Present of Management Accounting In Action: An Ethnography of A Bottling Water Company  

Oleh:

Rasyid, Eddy R.

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 12 no. 1 (Jun. 2008), page 1-11.
Topik: Management Accounting Absence; Organisational Cultures; Geertz Interpretive Anthropology.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This paper is about the un-present of accounting-in-action. The study reported here is significant as there is an argwnent that accounting studies are supplied with the emergence and existence of accounting practices. Meanwhile, accounting existence is not always the case. This paper presents a story from afield that the absence of management accounting practices is not technical but embedded in the culturd sign ifi cance of the company studied. The absence is not viewed as the failure of the management as this study does not look for variables statistically responsible for the failure. Instead, this study is informed by Geertz interpretive anthropology as it attempts to make sense of that absence.

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