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Management accounting and accountability in a new reality of everyday life

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  • Vamosi, T.

Abstract

This paper focuses on the concept ‘accountability’. Individuality and accountability is discussed against the background of management accounting in a privatised company in transition from command to market economy. With Berger, P.L., Luckmann, T., 1966. The social construction of reality. A Treatise on the Sociology of Knowledge. Garden City, New York, Doubleday/Anchor, the accountability concept is presented as a translation and interpretation of an institutional arrangement with a given logic or rationality. Based on a case study, the paper shows that changing views on accountability support the institutionalisation processes, constituting the case company as a market economy actor in which there is a ‘struggle’ between different rationale views (the market economy, social accountability and production-oriented views). The analysis explicates various ways in which these matters relate to the new way of talking about the company and its survival under market economy conditions—a struggle that management accounting must take into account particularly in the way it deals with the consequences of individual action.

Suggested Citation

  • Vamosi, T., 2005. "Management accounting and accountability in a new reality of everyday life," The British Accounting Review, Elsevier, vol. 37(4), pages 443-470.
    • Handle: RePEc:eee:bracre:v:37:y:2005:i:4:p:443-470
    DOI: 10.1016/j.bar.2005.07.005
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    1. Gierszewska, Grayna & Romanowska, Maria, 1992. "Remodelling Polish enterprise," Scandinavian Journal of Management, Elsevier, vol. 8(3), pages 181-191, September.
    2. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    3. Zahirul Hoque & Manzurul Alam, 1999. "TQM adoption, institutionalism and changes in management accounting systems: a case study," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 199-210.
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    2. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.

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