Uygulamalı Muhasebe Yönetimi

Yıl 2007, Cilt: 2007 Sayı: 3, 102 - 133, 01.09.2007

Mahmut Yardımcıoğlu

Öz

Anahtar Kelimeler

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Uygulamalı Muhasebe Yönetimi

Öz

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)

Anahtar Kelimeler

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Kaynakça

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