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Management accounting systems and the exercise of interpersonal power in organizations: observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations

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Turbide, Johanne (1997) Management accounting systems and the exercise of interpersonal power in organizations: observations from an 'accounting free' zone : the case of not-for-profit performing arts organisations. PhD thesis, University of Warwick.

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Official URL: http://webcat.warwick.ac.uk/record=b1403911~S1

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Abstract

This thesis has two main concerns. First it attempts to shed new light on the ways in which
alternative "critical" approaches have developed within management accounting research, over
the past two decades, to challenge approaches which depict accounting in organizations as a
rational, objective and value-free device. My literature review analyses the range of issues
covered by the new approaches, and their boundaries, and suggests that, to date, the more
significant contributions have taken place at the theoretical level, although an increasing amount
of empirical research is coming through.
My second and major objective is to contribute to the critical project in two ways: empirically,
by undertaking a field study in an area where management accounting systems (hereafter MAS)
are not necessarily accepted in a taken-for-granted way, the not-for-profit performing arts sector,
and theoretically, by developing and validating, via this field study, a conceptual framework
adapted from organization theory, which may help shed light on a theoretical issue which seems
to have been somewhat overlooked, the reciprocal way in which individuals interact with MAS,
as a problem .of power relations. The play of relations which I wish to scrutinize is best
expressed in the following two questions: How do the actions of individuals affect the power of
MAS? How does the power of MAS affect the actions of individuals?
Methodologically, the conceptual framework is designed to enable me to analyse action in terms
of the interactions between "individuals", "concrete systems of action" and the social, economic
and cultural "environment". I aim to identify the relative influence on power relations of MAS,
when compared with other "concrete systems of action", bearing in mind three types of
constraint: those arising in the "immediate" environment, and others deriving from the "politicaleconomic"
and "cultural-aesthetic" environments. My objective is to examine the extent to
which MAS are appropriated as a resource by individuals in search of, or in the exercise of,
power within not-for-profit based theatres. I have undertaken comparative field research in two
countries, in order to see what regularities and differences there may be within and between
countries. Data were gathered through direct observation and interviews, plus written
documentation from two theatres in Montreal, Canada, and two in the English Midlands. Given
the qualitative nature of my research, and in order to maintain a formal separation of
observations and interpretation, I first present the detail of my findings using a simple narrative
format, before presenting the interpretation based on my conceptual framework.
My findings suggest that, even though many organizational actors still perceive an incompatibility
between MAS and artistic objectives, artistic activity is heavily shaped by accounting-related
activities, across all departments, in all theatres. Accounting discourse in general, and the MAS
in particular, does affect actions and represents an indispensable resource in negotiations with
outside actors, e.g. sponsors, funding bodies, formal Boards. At the same time, my comparative
data suggest that an MAS which is structured to allow individuals to participate actively and
positively in day-to-day accounting work will be more positively perceived by managers, even
in a not-for-profit, performing arts contexts, as a helpful and constructive means of reconciling
the aesthetic and economic objectives which are required for their organization's survival and
success.

Item Type: Thesis (PhD)
Subjects: H Social Sciences > HG Finance
P Language and Literature > PN Literature (General) > PN2000 Dramatic representation. The Theater
Library of Congress Subject Headings (LCSH): Managerial accounting -- Research, Accounting -- Data processing, Performing arts -- Administration, Performing arts -- Case studies -- Canada -- Montreal, Performing arts -- Case studies -- England -- Midlands
Official Date: March 1997
Dates:
DateEvent
March 1997Submitted
Institution: University of Warwick
Theses Department: Warwick Business School
Thesis Type: PhD
Publication Status: Unpublished
Supervisor(s)/Advisor: Burrell, Gibson
Sponsors: Ecole des hautes études commerciales (Montréal, Québec)
Extent: xii, 312 leaves
Language: eng

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