Ahrens, Thomas and Chapman, Christopher S.. (2007) Management accounting as practice. ACCOUNTING ORGANIZATIONS AND SOCIETY, 32 (1-2). pp. 1-27. ISSN 0361-3682

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Abstract

In this paper we outline a distinctive practice theory approach to considering the role of management accounting in the constitution of organizations. Building on [Schatzki, T.R. (2002). The site of the social: a philosophical account of the constitution of social life and change. University Park, PA: Pennsylvania State University Press] notion of arrays of activity we emphasise the ways in which organisational members actively reconstitute their management control systems by drawing on them as a shared resource. By tracing the skilful practices through which social actors in a restaurant chain understand and mobilise accounting to contribute in specific ways to what they regard as the objectives of their organisational units, we develop a notion of situated functionality. Situating the interrelationships between technical and interpretive accounting processes in the wider field of organisational practices we elaborate the ways in which management control systems as structures of intentionality both shape and are shaped by shared norms and understandings. (c) 2006 Published by Elsevier Ltd.

Item Type:	Journal Article
Subjects:	H Social Sciences > HG Finance
Journal or Publication Title:	ACCOUNTING ORGANIZATIONS AND SOCIETY
Publisher:	PERGAMON-ELSEVIER SCIENCE LTD
ISSN:	0361-3682
Date:	January 2007
Volume:	32
Number:	1-2
Number of Pages:	27
Page Range:	pp. 1-27
Identification Number:	10.1016/j.aos.2006.09.013
Publication Status:	Published
URI:	http://wrap.warwick.ac.uk/id/eprint/32485

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