Alternative paradigms for management control and accounting.
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ALTERNATIVE PARADIGMS for MANAGEMENT CONTROL and ACCOUNTING ALTERNATIVE PARADIGMS for MANAGEMENT CONTROL and ACCOUNTING Your menu for today: 1. Traditional management accounting research and practise 2. Burrell and Morgan's (1979) typology: * Structural functionalist * Interpretivist * Radical structuralist * Radical humanist 3. Post modernist 4. Do we have to choose just one research paradigm? Can one mix paradigms? 5. The remainder of this term 6. Discussion questions for seminars plus the Wedgwood Potteries case study 1. Traditional management accounting research and practice "Every subject is governed by its framework. Whatever is said or written is the result of a series of presuppositions." (Puxty, 1993, p.3) In this section we study the presuppositions inherent in traditional management accounting. Traditional management accounting: * is framed from the perspective of the organization * treats the organization as effectively a stable, closed system * assumes organizations have (or should have) unitary goals such as profit maximisation * has a technical orientation * is prescriptive * is ahistorical * is apolitical *...


