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Accounting in the Production and Reproduction of Culture

In: Critical Perspectives in Management Control

Author

Listed:
  • Teresa Capps
  • Trevor Hopper
  • Jan Mouritsen
  • David Cooper
  • Tony Lowe

Abstract

This paper explores through case study research of an Area of the National Coal Board (NCB) the role of an accounting system in producing and reproducing organisational culture. It seeks to illustrate how accounting systems are both influenced by, and influence, behaviour in organisations (Burchell et al., 1980; Hopwood, 1983; Roberts and Scapens, 1985; Cooper et al., 1981; Boland and Pondy, 1983).

Suggested Citation

  • Teresa Capps & Trevor Hopper & Jan Mouritsen & David Cooper & Tony Lowe, 1989. "Accounting in the Production and Reproduction of Culture," Palgrave Macmillan Books, in: Wai Fong Chua & Tony Lowe & Tony Puxty (ed.), Critical Perspectives in Management Control, chapter 11, pages 217-243, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07658-1_11
    DOI: 10.1007/978-1-349-07658-1_11
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    Citations

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    Cited by:

    1. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    2. Sudhir Lodh & Michael Gaffikin, 2003. "Implementation of an integrated accounting and cost management system using the SAP system: a field study," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 85-121.
    3. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
    4. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    5. Broadbent, Jane, 1992. "Change in organisations: A case study of the use of accounting information in the NHS," The British Accounting Review, Elsevier, vol. 24(4), pages 343-367.
    6. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    7. Conrad, Lynne, 2014. "Reflections on the application of and potential for structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 128-134.

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