书目详细信息
： Accounting control and controlling accounting :
书目信息 机读格式(MARC)
| ISBN： | 9781781907627 (hbk) |
|---|---|
| ISBN： | 1781907625 (hbk) |
| 编目源： | AU AU OCLCO UKMGB UAB JCU |
| 个人名称： | Broadbent, Jane. |
| 题名： | Accounting control and controlling accounting : interdisciplinary and critical perspectives / by Jane Broadbent, Richard Laughlin. |
| 版本说明： | 1st ed. |
| 索书号： | F230/B863E |
| 出版发行项： | Bingley, U.K. : Emerald, 2013. |
| 载体形态： | xiv, 285 p. : ill. ; 24 cm. |
| 书目附注： | Includes bibliographical references (p. [273]-285). |
| 格式化内容附注： | Machine generated contents note: ch. 1 Introduction -- 1.1.Society, Organisations and Accounting -- 1.1.1.Society and Organisations: Unpacking the Complexity -- 1.1.2.The Role and Nature of Accounting, Accounting Control and Controlling Accounting -- 1.2.Clarifying Accounting, Accounting Logic and Accountability -- 1.2.1.Traditional Accounting, Accounting Logic and Accountability -- 1.3.Outline of the Book -- ch. 2 Interdisciplinary and Critical Perspectives on Accounting -- 2.1.Some Reflections on the Development of the ICPA Project -- 2.1.1.Creating the Space for Discourse: Individual and Institutional Change Agents -- 2.1.2.Positive Accounting Theory: A Key Driving Force -- 2.2.ICPA Research Approaches: Clarifying New Domains -- 2.2.1.The Concern with Research Approaches: Setting the Scene -- 2.2.2.The Nature of Research Approaches: A Clarification Through and Beyond Burrell and Morgan -- 2.2.3.The Nature of Research Approaches: A New Approach to Categorisation -- |
| 格式化内容附注： | Contents note continued: 2.3.Choosing a Research Approach and a Case for Middle-Range Thinking -- 2.4.A Concluding Comment -- ch. 3 A Middle-Range Theory of Accounting Control and Controlling Accounting -- 3.1.Lifeworld, Steering, Systems and Accounting -- 3.1.1.Habermas's Thinking on Lifeworld, Steering and Systems -- 3.1.2.Refining Habermas's Model of Lifeworld, Steering and Systems -- 3.1.2.1.Justification and practicality of social evolution as an ideal -- 3.1.2.2.Clarifying institutions and organisations -- 3.1.2.3.The role of accounting and finance in steering -- 3.2.Middle-Range Thinking and Accounting Control -- 3.2.1.Performance Management Systems as Steering Mechanism: A Conceptual Overview -- 3.2.2.Finance and Accounting Steering Mechanisms -- 3.2.2.1.Transactional and relational ex ante information -- 3.2.2.2.Transactional and relational ex post information -- 3.3.Controlling Accounting: A Middle-Range Theory -- 3.4.Some Concluding Thoughts -- |
| 格式化内容附注： | Contents note continued: ch. 4 Accounting Control: The Ex Ante Information of New Public Financial Management -- 4.1.From Progressive Public Administration to NPM to NPFM -- 4.2.From NPM to NPFM in the UK -- 4.2.1.CSRs and SRs -- 4.2.2.PSAs, Targets and Business Plans -- 4.2.3.Some Reflective Comments -- 4.3.The Delivery Chain of Accounting Control -- 4.3.1.The Delivery Chain of Accounting Control of HE in England -- 4.3.2.The DFES and DTI Delivery Chain of Accounting Control -- 4.4.Some Reflective Conclusions -- ch. 5 Accounting Control: The Ex Post Information Requirements for Public Service Organisations -- 5.1.Ex Post Information Requirements of Traditional Accounting: Nature and Regulatory Bodies -- 5.1.1.A Concluding Thought -- 5.2.Ex Post Information of Accountability and Accounting Logic: Requirements and Regulation -- 5.2.1.Narrative Reporting as Accountability that Amplifies Traditional Financial Statements -- |
| 格式化内容附注： | Contents note continued: 5.2.2.An Extension of Narrative Accountability Reporting into Governance, Internal Control and Risk Management -- 5.2.3.Accountability for Accounting Logic's Ex Ante Requirements -- 5.2.4.Some Concluding Thoughts -- 5.3.Ex Post Information Requirements at the Organisational Level: The Case of Higher Education in England -- 5.3.1.Information Requirements of Boards of Governors -- 5.3.2.Information Requirements of HEFCE -- 5.3.3.Accounting and Accountability Requirements -- 5.3.4.Some Concluding Thoughts -- 5.4.Accounting Control: Some Concluding Observations -- ch. 6 Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives -- 6.1.Controlling Accounting in a Case Where no Accounting Control is Involved: The Church of England -- 6.1.1.Finance and Accounting in the Church of England: An Overview -- 6.1.2.Controlling Accounting: An Analysis -- 6.1.3.Generic Lessons from the Case of the Church of England -- |
| 格式化内容附注： | Contents note continued: 6.2.Controlling Accounting through Rebuttal -- 6.2.1.Rebuttal in Relation to Influencing Ex Post Information Requirements -- 6.2.2.Rebuttal in Relation to Influencing Ex Ante Expectations -- 6.3.Controlling Accounting through Evolution -- 6.4.Some Concluding Thoughts -- ch. 7 Controlling Accounting: The Reorientation and Colonisation Alternatives -- 7.1.Reorientation through Absorption -- 7.1.1.Reorientation through Absorption: The Case of LMS for Schools and the Revised GP Contract for GP Practices -- 7.1.2.Some Reflective Thoughts on Reorientation through Absorption -- 7.2.Reorientation through Boundary Management -- 7.2.1.Reorientation through Boundary Management: The Examples of HEIs and PFI in the NHS -- 7.2.2.Some Reflective Thoughts on Reorientation through Boundary Management -- 7.3.Colonisation -- 7.4.Some Concluding Thoughts on Controlling Accounting -- ch. 8 Reflections and Policy Proposals -- |
| 格式化内容附注： | Contents note continued: 8.1.Accounting Control and Controlling Accounting: An Overview -- 8.2.Accounting Control: Problems, Solutions and Policy Proposals -- 8.3.Controlling Accounting: Problems, Solutions and Policy Proposals -- 8.4.A Final Comment and Thought. |