CATS, RATS, and EARS: making the case for ethnographic accounting research

Article Abstract:

Ethnographic or interpretative accounting research studies (EARS) have been marginalized by other lines of research, including critical accounting theory studies (CATS) and rational accounting theory studies (RATS). To counter the conventional wisdom, EARS are argued to have value for interpreting how accounting operates in real organizational contexts. For instance, EARS can have more importance than either CATS or RATS in the area of studying trust and its relation to accounting. Three types of EARS are described, namely, cognitive anthropology, symbolic interactionism and ethnomethodology. A classical ethnographic study providing an accounting example of each type are described. A form of rapprochement is suggested among the three.

Research, Accounting, Ethnology, Cultural anthropology

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Life with a sub-contractor: new technology and management accounting

Article Abstract:

The new flexibility in production technologies and methods makes product costing difficult and creates new organizational challenges for managerial accounting. Production system design remains centralized while control of the operations has been decentralized. The causes for using new technology such as flexibility, quality, and efficiency need to be examined. The simple relations between volume and costs are no longer applicable, and new pricing relationships must be developed.

Finance, Production management, Flexible manufacturing systems, Flexible assembly systems, Direct costing

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Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms

Article Abstract:

Research presented concerns the various phases of management accounting and the factors that drive innovation diffusion in organizations. Findings suggest that the diffusion of activity-based costing in Finnish corporations is driven first from within the adopting companies, the moves to the fashion-setting organizations, and then returns back to the adopting companies.

Finland, Financial Management, Statistical Data Included, Diffusion of innovations, Activity-based costing

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