A1 Vertaisarvioitu alkuperäisartikkeli tieteellisessä lehdessä
Total accounting in action: Reflections on Sten Jonsson's Accounting for Improvement
Tekijät: Lukka K
Kustantaja: PERGAMON-ELSEVIER SCIENCE LTD
Julkaisuvuosi: 1998
Journal: Accounting, Organizations and Society
Tietokannassa oleva lehden nimi: ACCOUNTING ORGANIZATIONS AND SOCIETY
Lehden akronyymi: ACCOUNT ORG SOC
Vuosikerta: 23
Numero: 3
Aloitussivu: 333
Lopetussivu: 342
Sivujen määrä: 10
ISSN: 0361-3682
DOI: https://doi.org/10.1016/S0361-3682(97)00037-8
Tiivistelmä
Sten Jonsson's recent book Accounting for Improvement (1996) examines organizational change processes based on several in-depth case-studies, conducted during a period of about ten years. In this review essay the arguments of the book are placed alongside recent discussions on management accounting practices, which have increasingly discovered the "hidden" potential of accounting and accountants. Jonsson's book offers exciting insights into organizational improvement processes. which are linked to accounting in a particularly broad, "total accounting" sense. The major limitation of the book is held to be that it places accountants in the background of the analysis, perhaps reflecting problems in empirical research designs of the case-studies. As a result, the relationships and communication patterns between accountants and line personnel remain largely unexamined. (C) 1998 Published by Elsevier Science Ltd. All rights reserved.
Sten Jonsson's recent book Accounting for Improvement (1996) examines organizational change processes based on several in-depth case-studies, conducted during a period of about ten years. In this review essay the arguments of the book are placed alongside recent discussions on management accounting practices, which have increasingly discovered the "hidden" potential of accounting and accountants. Jonsson's book offers exciting insights into organizational improvement processes. which are linked to accounting in a particularly broad, "total accounting" sense. The major limitation of the book is held to be that it places accountants in the background of the analysis, perhaps reflecting problems in empirical research designs of the case-studies. As a result, the relationships and communication patterns between accountants and line personnel remain largely unexamined. (C) 1998 Published by Elsevier Science Ltd. All rights reserved.
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