Loading, please wait...
:

product description page

Philosophy of Management Accounting : A Pragmatic Constructivist Approach (Hardcover)

Philosophy of Management Accounting : A Pragmatic Constructivist Approach (Hardcover) - image 1 of 1

About this item

The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions.

Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.

Number of Pages: 286
Genre: Business + Money Management
Series Title: Routledge Studies in Accounting
Format: Hardcover
Publisher: Taylor & Francis
Language: English
Street Date: March 28, 2017
TCIN: 52463167
UPC: 9781138930094
Item Number (DPCI): 248-45-8303
If the item details above aren’t accurate or complete, we want to know about it. Report incorrect product info.
$142.45
MSRPReg: $149.95 Save $7.50 (5% off)
Shipping
In stock - free standard shipping with REDcard
Not in stores

Ratings & reviews

Prices, promotions, styles and availability may vary by store & online. See our price match guarantee. See how a store is chosen for you.


*See offer details. Restrictions apply. Pricing, promotions and availability may vary by location and at Target.com.