1 resultado para Dispute
em Aston University Research Archive
Filtro por publicador
- Repository Napier (1)
- Aberystwyth University Repository - Reino Unido (1)
- Acceda, el repositorio institucional de la Universidad de Las Palmas de Gran Canaria. España (1)
- Adam Mickiewicz University Repository (5)
- AMS Tesi di Dottorato - Alm@DL - Università di Bologna (7)
- Andina Digital - Repositorio UASB-Digital - Universidade Andina Simón Bolívar (8)
- Aquatic Commons (7)
- ArchiMeD - Elektronische Publikationen der Universität Mainz - Alemanha (2)
- Archive of European Integration (15)
- Aston University Research Archive (1)
- B-Digital - Universidade Fernando Pessoa - Portugal (1)
- Biblioteca Digital | Sistema Integrado de Documentación | UNCuyo - UNCUYO. UNIVERSIDAD NACIONAL DE CUYO. (8)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (1)
- Biblioteca Digital da Produção Intelectual da Universidade de São Paulo (BDPI/USP) (1)
- Biblioteca Digital de la Universidad Católica Argentina (1)
- Biblioteca Digital de Teses e Dissertações Eletrônicas da UERJ (42)
- Bibloteca do Senado Federal do Brasil (3)
- BORIS: Bern Open Repository and Information System - Berna - Suiça (36)
- Boston College Law School, Boston College (BC), United States (1)
- Boston University Digital Common (1)
- Brock University, Canada (14)
- Bucknell University Digital Commons - Pensilvania - USA (1)
- CentAUR: Central Archive University of Reading - UK (26)
- Chinese Academy of Sciences Institutional Repositories Grid Portal (4)
- Cochin University of Science & Technology (CUSAT), India (2)
- Coffee Science - Universidade Federal de Lavras (1)
- Comissão Econômica para a América Latina e o Caribe (CEPAL) (15)
- CORA - Cork Open Research Archive - University College Cork - Ireland (3)
- Cornell: DigitalCommons@ILR (1)
- Dalarna University College Electronic Archive (2)
- Deakin Research Online - Australia (59)
- Digital Archives@Colby (1)
- Digital Commons - Michigan Tech (1)
- Digital Peer Publishing (3)
- Digital Repository at Iowa State University (1)
- DigitalCommons@The Texas Medical Center (2)
- DigitalCommons@University of Nebraska - Lincoln (2)
- Gallica, Bibliotheque Numerique - Bibliothèque nationale de France (French National Library) (BnF), France (9)
- Greenwich Academic Literature Archive - UK (3)
- Harvard University (4)
- Helda - Digital Repository of University of Helsinki (8)
- Indian Institute of Science - Bangalore - Índia (2)
- Memoria Académica - FaHCE, UNLP - Argentina (40)
- Ministerio de Cultura, Spain (1)
- Ohio University (1)
- Plymouth Marine Science Electronic Archive (PlyMSEA) (1)
- Portal de Revistas Científicas Complutenses - Espanha (3)
- QSpace: Queen's University - Canada (1)
- QUB Research Portal - Research Directory and Institutional Repository for Queen's University Belfast (38)
- Queensland University of Technology - ePrints Archive (286)
- Repositório digital da Fundação Getúlio Vargas - FGV (29)
- Repositório Institucional da Universidade de Aveiro - Portugal (1)
- Repositório Institucional da Universidade de Brasília (1)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (69)
- Royal College of Art Research Repository - Uninet Kingdom (1)
- RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal (5)
- School of Medicine, Washington University, United States (7)
- Universidad del Rosario, Colombia (28)
- Universidade de Lisboa - Repositório Aberto (2)
- Universidade Federal do Pará (15)
- Universidade Federal do Rio Grande do Norte (UFRN) (23)
- Universitat de Girona, Spain (2)
- Universitätsbibliothek Kassel, Universität Kassel, Germany (2)
- Université de Lausanne, Switzerland (1)
- Université de Montréal, Canada (52)
- University of Canberra Research Repository - Australia (1)
- University of Connecticut - USA (1)
- University of Michigan (40)
- University of Queensland eSpace - Australia (11)
- University of Washington (1)
- WestminsterResearch - UK (10)
Resumo:
This paper assumes that a primary function of management accounting is the representation of "accounting facts" for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other 'professional' groups, such as production planning or quality management people, in this role of representing the organization to management. The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements' attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants' standard costing systems. © 2006 Elsevier Ltd. All rights reserved.