Karamanoğlu Mehmetbey Üniversitesi Sosyal Ve Ekonomik Araştırmalar Dergisi 2147-7833 Karamanoglu Mehmetbey University Uygulamalı Muhasebe Yönetimi Uygulamalı Muhasebe Yönetimi Yardımcıoğlu Mahmut 09 01 2007 2007 3 102 133 08 07 2015 Copyright © 2015, Karamanoglu Mehmetbey University Journal of Social and Economic Research 2015 Karamanoglu Mehmetbey University Journal of Social and Economic Research

Bu çalışma Thomas Ahrens (Accounting Group, Warwick Business School, Coventry, CV4 7AL, United Kingdom), Christopher S. Chapman (S. Business School, University of Oxford, Park and Street, Oxford, OX1 1HP United Kingdom) ‘ın “Management Accounting as Practice” adlı çalışmasının çevirisidir. (Accounting, Organizations and Society 32 (2007) 1-27)*Yrd.Doç.Dr., Selçuk Üniversitesi, Karaman İİBF., Muhasebe Finansman ABDAnlayışa bir anahtar olarak, örgütsel aktörlerin, stratejik objeler ile özel çözümler arasındaki seçimin bazı seviyelerini tuttuğuydu (Child, 1972). Onlar muhasebenin ve örgütlerinde işleyen çeşitli kavramlar üzerinde ilerler (Ahrens ve Chapman, 2002; Boland ve Pondy, 1983; Chua, 1995; Mouritsen, 1999). İleriki alternatifler, kullanım için düşünülmesinin yanı sıra, muhasebe yöneltildikleri şimdiki ve geçmiş kararların anlayışını kurmak için çok gerekli kaynaklardır (Ansari ve Euske, 1987; Brunsson,1990). Karar almayla bağlantılı olduğu kadar, örgütsel öğrenmeler pazarlık yapma ve rasyonelliğin işlemleriyle de bağlantılıdır (Burchell, Clubb, Hopwood, Hughes ve Nahapiet, 1980).Muhasebenin bu tür yorumsal birikmişdeğişkenliğiniincelemelerininmuhasebeninesnekliğini (Dent 1986) ve muhasebe sistemlerinin niyet edilmemiş sonuçlarını kurmak içindir (Burchel 1980; Den Hertog, 1978; Hedberg, Nystrom ve Starbuck, 1976)

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