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Rethinking the boundaries between financial accounting and management accounting
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. (Media Management and Transformation Centre)
Copenhagen Business School. (The Department of Operations Management)
2011 (engelsk)Konferansepaper, Publicerat paper (Fagfellevurdert)
Abstract [en]

Theoretical as well as practical movements push the frontier of accounting research towards a more integrated view on accounting and reporting practice. The traditional boundaries we tend to draw between management accounting and financial accounting are hindering accounting research to follow these movements and in this study we propose the concept of practice networks. The analysis of practice networks is presented as one way to disregard the dualisms in which we move and to investigate the complex interplay and movements of values.The purpose of this study is to investigate how internal and external notions of value come to life together to form accounting practice. For our investigation we conducted a field study in a worldwide active group listed on a European stock exchange. The paper is part of a larger research project were we investigate different practice networks and their relation to each other. Here, we present impairment testing as one example of a practice network. We show how practice networks bind allies across organisational boundaries, linking different hierarchies and different organisational disciplines in order to produce commonly accepted values. The practice network analysis reveals how external notions of value, like impairments and fair values, travel into the organisation by means of their practice network and how internal notions travel out.Our findings suggest that through practice networks, practices become temporarily stable and their outcomes become legitimate and accepted artefacts or knowledge through their attachments.

sted, utgiver, år, opplag, sider
London School of Economics and Political Science, 2011.
HSV kategori
Identifikatorer
URN: urn:nbn:se:hj:diva-16997OAI: oai:DiVA.org:hj-16997DiVA, id: diva2:472732
Konferanse
Financial reporting as social and organizational practice, 12th – 13th December 2011, London School of Economics and Political Science
Tilgjengelig fra: 2012-01-04 Laget: 2012-01-04 Sist oppdatert: 2012-01-05

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