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MessagePosté le: Ven 7 Juil - 23:31 (2017)    Sujet du message: A Philosophy Of Management Accounting A Pragmatic Constru Répondre en citant


A Philosophy of Management Accounting: A Pragmatic Constructivist Approach (Routledge Studies in Accounting)
by Hanne Nørreklit



->>->>->>DOWNLOAD BOOK A Philosophy of Management Accounting: A Pragmatic Constructivist Approach (Routledge Studies in Accounting)


<PThe book introduces pragmatic constructivism as a paradigm for understanding actors&#x2019; construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of <Iall[/I] organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality &#x2013; <Ifacts, possibilities, values and communication [/I]&#x2013; must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions.

<P

<PDrawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding <Iactors[/I] and their use of management accounting models in their construction of organized <Ireality.[/I] It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors&#x2019; reality constructions. It is intended for people who do research on or work actively with developing management accounting.














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ProfileResearchCollaborationEducationNews and EventsContactAcademic and Administrative StaffAcademic StaffSecretariatPhD StudentsAffiliated StaffExternal StaffDirections / Map Hanne NrreklitProfessor Overview Publications Projects Activities Prizes Press releases Department of ManagementFuglesangs All 4building 2628, 4108210 Aarhus VDenmarkhannenorreklitmgmt.au.dkPhone: +4587164957 ORCID: 0000-0002-6636-7863 Research interestsInternational Management Accounting and Control with special interests in: - Performance Measurement Systems- Management ideologyActor-based performance measurementManagement control and validityManagement accounting and changeSelected publicationsNrreklit, H, 2011Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized realityFor more information, visit the cookies page
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