Accounting for strategic positioning: responding to the crisis in management accounting
Article Abstract:
Management accounting has been under pressure in the UK, and has sought to make itself more relevant through the development of new techniques. There is a new emphasis on strategic positioning, or ASP approaches, and this perspective includes activity accounting which is useful in assessing product costs, strategic management accounting, and accounting for advanced management technology or AAMT. ASP is a perspective which can help revive the discipline of managerial accounting.
Publication Name: British Journal of Management
Subject: Business, general
ISSN: 1045-3172
Year: 1995
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Horse races, governance and the chance to fight: on the formation of organizational agendas
Article Abstract:
The processes by which issues become salient and less salient or absent are explored using a manufacturing company as an example. The importance of construction labelling and consensus perception in the salience and ultimate resolution of issues is emphasized, through the notion of issue construction. Important elements in the analytical constructs of potential resolution are the naming of issues, their perception by others and their understanding of them.
Publication Name: British Journal of Management
Subject: Business, general
ISSN: 1045-3172
Year: 1997
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The expertise of finance and accountancy: an interdisciplinary study
Article Abstract:
A research exercise covering the disciplines of finance, accountancy marketing and organizational behaviour and strategy is described. The basic material for the study was provided by two separate protocol analysis studies, which analyses data via the subdivision of transcripts into protocols. The data concentrated on the use of knowledge to resolve case studies, whilst other data offers reflections provided by the subjects of their own activities.
Publication Name: British Journal of Management
Subject: Business, general
ISSN: 1045-3172
Year: 1997
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