Accounting control and controlling accounting: interdisciplinary and critical perspectives
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Bingley
Emerald
2013
|
| Edition: | 1. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 285 S. graph. Darst. 23 cm |
| ISBN: | 9781781907627 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV041129587 | ||
| 003 | DE-604 | ||
| 005 | 20130801 | ||
| 007 | t | ||
| 008 | 130705s2013 d||| |||| 00||| eng d | ||
| 020 | |a 9781781907627 |c (hbk.) £72.95 |9 978-1-78190-762-7 | ||
| 024 | 3 | |a 9781781907627 | |
| 035 | |a (OCoLC)856814447 | ||
| 035 | |a (DE-599)BSZ382219597 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-945 | ||
| 082 | 0 | |a 657.0218 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 100 | 1 | |a Broadbent, Jane |d 1952- |e Verfasser |0 (DE-588)124831427 |4 aut | |
| 245 | 1 | 0 | |a Accounting control and controlling accounting |b interdisciplinary and critical perspectives |c by Jane Broadbent ; Richard Laughlin |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a Bingley |b Emerald |c 2013 | |
| 300 | |a XIV, 285 S. |b graph. Darst. |c 23 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a Überwachung |0 (DE-588)4134175-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 653 | |a Accounting / Standards | ||
| 689 | 0 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | 1 | |a Überwachung |0 (DE-588)4134175-2 |D s |
| 689 | 0 | |C b |5 DE-604 | |
| 700 | 1 | |a Laughlin, Richard |e Verfasser |0 (DE-588)171747143 |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026105434&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-026105434 | ||
Record in the Search Index
| _version_ | 1804150522376093696 |
|---|---|
| adam_text | Titel: Accounting control and controlling accounting
Autor: Broadbent, Jane
Jahr: 2013
Contents
Preface xi
Chapter 1. Introduction 1
1.1 Society, Organisations and Accounting 4
1.1.1 Society and Organisations: Unpacking
the Complexity 6
1.1.2 The Role and Nature of Accounting, Accounting
Control and Controlling Accounting 9
1.2 Clarifying Accounting, Accounting Logic and Accountability 11
1.2.1 Traditional Accounting, Accounting Logic and
Accountability 11
1.3 Outline of the Book 16
Chapter 2. Interdisciplinary and Critical Perspectives on Accounting 19
2.1 Some Reflections on the Development of the ICPA Project 23
2.1.1 Creating the Space for Discourse: Individual and
Institutional Change Agents 23
2.1.2 Positive Accounting Theory: A Key Driving Force 28
2.2 ICPA Research Approaches: Clarifying New Domains 35
2.2.1 The Concern with Research Approaches: Setting the
Scene 35
2.2.2 The Nature of Research Approaches: A Clarification
Through and Beyond Burrell and Morgan 37
2.2.3 The Nature of Research Approaches: A New
Approach to Categorisation 43
2.3 Choosing a Research Approach and a Case for
Middle-Range Thinking 48
2.4 A Concluding Comment 52
Chapter 3. A Middle-Range Theory of Accounting Control and
Controlling Accounting 55
3.1 Lifeworld, Steering, Systems and Accounting 57
3.1.1 Habermas s Thinking on Lifeworld, Steering
and Systems 58
3.1.2 Refining Habermas s Model of Lifeworld,
Steering and Systems 63
3.1.2.1 Justification and practicality of social
evolution as an ideal 63
3.1.2.2 Clarifying institutions and organisations 65
3.1.2.3 The role of accounting and finance
in steering 67
3.2 Middle-Range Thinking and Accounting Control 71
3.2.1 Performance Management Systems as Steering
Mechanism: A Conceptual Overview 71
3.2.2 Finance and Accounting Steering Mechanisms 78
3.2.2.1 Transactional and relational ex ante
information 78
3.2.2.2 Transactional and relational ex post
information 81
3.3 Controlling Accounting: A Middle-Range Theory 84
3.4 Some Concluding Thoughts 91
Chapter 4. Accounting Control: The Ex Ante Information of
New Public Financial Management 93
4.1 From Progressive Public Administration to
NPM to NPFM 95
4.2 From NPM to NPFM in the UK 102
4.2.1 CSRs and SRs 103
4.2.2 PSAs, Targets and Business Plans 105
4.2.3 Some Reflective Comments 115
4.3 The Delivery Chain of Accounting Control 119
4.3.1 The Delivery Chain of Accounting Control of
HE in England 120
4.3.2 The DFES and DTI Delivery Chain of Accounting
Control 125
4.4 Some Reflective Conclusions 130
Chapter 5. Accounting Control: The Ex Post Information
Requirements for Public Service Organisations 133
5.1 Ex Post Information Requirements of Traditional
Accounting: Nature and Regulatory Bodies 135
5.1.1 A Concluding Thought 144
5.2 Ex Post Information of Accountability and Accounting
Logic: Requirements and Regulation 145
5.2.1 Narrative Reporting as Accountability that Amplifies
Traditional Financial Statements 146
5.2.2 An Extension of Narrative Accountability
Reporting into Governance, Internal Control
and Risk Management 149
5.2.3 Accountability for Accounting Logic s Ex Ante
Requirements 154
5.2.4 Some Concluding Thoughts 155
5.3 Ex Post Information Requirements at the Organisational
Level: The Case of Higher Education in England 157
5.3.1 Information Requirements of Boards of Governors 158
5.3.2 Information Requirements of HEFCE 165
5.3.3 Accounting and Accountability Requirements 167
5.3.4 Some Concluding Thoughts 170
5.4 Accounting Control: Some Concluding Observations 171
Chapter 6. Controlling Accounting: An Introduction and the
Rebuttal and Evolution Alternatives 175
6.1 Controlling Accounting in a Case Where no
Accounting Control is Involved: The Church of England 178
6.1.1 Finance and Accounting in the Church of England:
An Overview 180
6.1.2 Controlling Accounting: An Analysis 184
6.1.3 Generic Lessons from the Case of the Church of
England 188
6.2 Controlling Accounting through Rebuttal 189
6.2.1 Rebuttal in Relation to Influencing Ex Post
Information Requirements 191
6.2.2 Rebuttal in Relation to Influencing Ex Ante
Expectations 196
6.3 Controlling Accounting through Evolution 203
6.4 Some Concluding Thoughts 209
Chapter 7. Controlling Accounting: The Reorientation and
Colonisation Alternatives 211
7.1 Reorientation through Absorption 215
7.1.1 Reorientation through Absorption: The Case of
LMS for Schools and the Revised GP Contract
for GP Practices 218
7.1.2 Some Reflective Thoughts on Reorientation through
Absorption 224
7.2 Reorientation through Boundary Management 226
7.2.1 Reorientation through Boundary Management:
The Examples of HEIs and PFI in the NHS 228
7.2.2 Some Reflective Thoughts on Reorientation through
Boundary Management 238
7.3 Colonisation 239
7.4 Some Concluding Thoughts on Controlling Accounting 242
Chapter 8. Reflections and Policy Proposals 247
8.1 Accounting Control and Controlling Accounting:
An Overview 248
8.2 Accounting Control: Problems, Solutions and
Policy Proposals 254
8.3 Controlling Accounting: Problems, Solutions and Policy
Proposals 265
8.4 A Final Comment and Thought 270
References 273
|
| any_adam_object | 1 |
| author | Broadbent, Jane 1952- Laughlin, Richard |
| author_GND | (DE-588)124831427 (DE-588)171747143 |
| author_facet | Broadbent, Jane 1952- Laughlin, Richard |
| author_role | aut aut |
| author_sort | Broadbent, Jane 1952- |
| author_variant | j b jb r l rl |
| building | Verbundindex |
| bvnumber | BV041129587 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)856814447 (DE-599)BSZ382219597 |
| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0218 |
| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01559nam a2200397 c 4500</leader><controlfield tag="001">BV041129587</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20130801 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">130705s2013 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781781907627</subfield><subfield code="c">(hbk.) £72.95</subfield><subfield code="9">978-1-78190-762-7</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9781781907627</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)856814447</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BSZ382219597</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-945</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.0218</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Broadbent, Jane</subfield><subfield code="d">1952-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)124831427</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accounting control and controlling accounting</subfield><subfield code="b">interdisciplinary and critical perspectives</subfield><subfield code="c">by Jane Broadbent ; Richard Laughlin</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bingley</subfield><subfield code="b">Emerald</subfield><subfield code="c">2013</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIV, 285 S.</subfield><subfield code="b">graph. Darst.</subfield><subfield code="c">23 cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Überwachung</subfield><subfield code="0">(DE-588)4134175-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Accounting / Standards</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Überwachung</subfield><subfield code="0">(DE-588)4134175-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="C">b</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Laughlin, Richard</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)171747143</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026105434&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-026105434</subfield></datafield></record></collection> |
| id | DE-604.BV041129587 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:40:16Z |
| institution | BVB |
| isbn | 9781781907627 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026105434 |
| oclc_num | 856814447 |
| open_access_boolean | |
| owner | DE-945 |
| owner_facet | DE-945 |
| physical | XIV, 285 S. graph. Darst. 23 cm |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Emerald |
| record_format | marc |
| spelling | Broadbent, Jane 1952- Verfasser (DE-588)124831427 aut Accounting control and controlling accounting interdisciplinary and critical perspectives by Jane Broadbent ; Richard Laughlin 1. ed. Bingley Emerald 2013 XIV, 285 S. graph. Darst. 23 cm txt rdacontent n rdamedia nc rdacarrier Überwachung (DE-588)4134175-2 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Accounting / Standards Rechnungslegung (DE-588)4128343-0 s Überwachung (DE-588)4134175-2 s b DE-604 Laughlin, Richard Verfasser (DE-588)171747143 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026105434&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Broadbent, Jane 1952- Laughlin, Richard Accounting control and controlling accounting interdisciplinary and critical perspectives Überwachung (DE-588)4134175-2 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4134175-2 (DE-588)4128343-0 |
| title | Accounting control and controlling accounting interdisciplinary and critical perspectives |
| title_auth | Accounting control and controlling accounting interdisciplinary and critical perspectives |
| title_exact_search | Accounting control and controlling accounting interdisciplinary and critical perspectives |
| title_full | Accounting control and controlling accounting interdisciplinary and critical perspectives by Jane Broadbent ; Richard Laughlin |
| title_fullStr | Accounting control and controlling accounting interdisciplinary and critical perspectives by Jane Broadbent ; Richard Laughlin |
| title_full_unstemmed | Accounting control and controlling accounting interdisciplinary and critical perspectives by Jane Broadbent ; Richard Laughlin |
| title_short | Accounting control and controlling accounting |
| title_sort | accounting control and controlling accounting interdisciplinary and critical perspectives |
| title_sub | interdisciplinary and critical perspectives |
| topic | Überwachung (DE-588)4134175-2 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Überwachung Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026105434&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT broadbentjane accountingcontrolandcontrollingaccountinginterdisciplinaryandcriticalperspectives AT laughlinrichard accountingcontrolandcontrollingaccountinginterdisciplinaryandcriticalperspectives |