Management accounting within world class manufacturing: a case study

Trust for accounting and accounting for trust

“…Portrayed as playing a "powerful role in organisational and social affairs", accounting practices have been said to "influence perceptions, change language and infuse dialogue, thereby permeating the way in which priorities, concerns and worries, and new possibilities for action are expressed" (Hopwood, 1990, p. 9). In addition, particularly during the last decade, several case studies have attempted to investigate the way in which accounting and other organisational practices contribute to the ongoing processes of production and reproduction of a specific organisational reality (see, among the others, Dent, 1991;Miller and O'Leary, 1994;Scapens and Roberts, 1993;Carmona et al, 1998;Jazayeri and Hopper, 1999;Johansson and Baldvinsdottir, 2003).…”

“…Various writers have illustrated the potential of accounting for visualising, analysing and measuring the current state of a business, for questioning operational and managerial strategies, and for justifying new courses of action (Hopwood, 1990;Ezzamel et al, 1998). In particular, there is agreement that systems of measurement and accountability have the potential for making reality calculable (and thereby making individuals accountable-see Miller and O'Leary, 1994); for translating stock market driven pressures into quantifiable financial targets linked to production processes and business practices (Ezzamel et al, 1999); for promoting employee identification with and commitment to specific values and operating philosophies (Jazayeri and Hopper, 1999); and for improving intra-organisational communication by infusing managers and non-accountants with a shared financial vocabulary for reading the state of the business (Roberts and Scapens, 1990).…”

Managing the tensions in integrating global organisations: The role of performance management systems

“…During the last decade, several case studies have investigated the way in which PMS can contribute to the ongoing processes of production and reproduction of a specific organisational reality (see, among the others, Jazayeri and Hopper, 1999;Carmona et al, 1998;Miller and O'Leary, 1994;Scapens and Roberts, 1993;Dent, 1991). In particular, PMS have been interpreted as a set of rules (i.e., the formalized statements of procedures), routines (the practices habitually in use) and roles (the network of social positions) which, along with other organisational systems, are capable of carrying meanings and rationales throughout the organisation (Busco et al, 2006a;Burns and Scapens, 2000).…”

Qualitative management accounting research: rationale, pitfalls and potential

“…Also management accounting change seems to be contextually limited. Success in one setting cannot be easily replicated in another setting (Kasurinen, 2002;Granlund, 2001;Jazayeri and Hopper, 1999;Burns and Vaivio, 2001;Vaivio 1999a, b).…”