A structuration analysis of management accountingpractice
- Editore:
VDM Verlag
- EAN:
9783836496810
- ISBN:
383649681X
- Pagine:
- 192
- Formato:
- Paperback
- Lingua:
- Tedesco
Descrizione A structuration analysis of management accountingpractice
This study employs insights from structuration theoryto help us understand the role of managementaccounting in the implementation of qualitymanagement systems (QMS) in a Car Plant in Zimbabwe.Through an outline of a volatile socio-politicaleconomic environment, the study demonstrates how thisinfluenced the reproduction of management accountingand quality management practices.The study revealshow the social values influenced the choice ofaccounting techniques by managers in thisorganisation. It shows how both were implicated inthe signification, domination and legitimationstructures in organisations. The study reveals thatengineers are more involved with the implementationof QMS than accountants, a finding that is supportedby evidence from the institutional context.Itconcludes that management accounting and qualitypractices are 'situated' practices.