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Moving beyond potential: management accounting as activity and structure

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en
dc.contributor.author Uusitalo, Max
dc.date.accessioned 2016-11-01T11:20:32Z
dc.date.available 2016-11-01T11:20:32Z
dc.date.issued 2016
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/23098
dc.description.abstract The thesis at hand is a qualitative study in management accounting research, building on Schatzki's (2005) practice theory. I will propose that the management accounting practice is constructed through organized activity. Consequently, the emphasis of my analysis lies in the examination of arrays of activity, that might compose the management accounting practice in a real organizational setting. However, the constitution of practices, and consequently of the entire social site, is a complex one; accounting practices do not form a discernible field, but constantly interlace with other fields of practice. By illustrating and partly elaborating on claims and suggestions provided by management accounting applications of Schatzki's practice theory, most notably Ahrens and Chapman (2007) as well as Jorgensen and Messner (2009), I will propose, that accounting does not necessarily manifest itself as an independent practice, but also as a structure, framing and directing other practices. From a practice theory perspective, management accounting does not primarily present itself in terms of resistance or programmatic and political potential, but rather as structures, material arrangements and activity. en
dc.format.extent 76
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title Moving beyond potential: management accounting as activity and structure en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword management accounting
dc.subject.keyword practice theory
dc.subject.keyword activity
dc.subject.keyword structure
dc.identifier.urn URN:NBN:fi:aalto-201801181096
dc.type.dcmitype text en
dc.programme.major Laskentatoimi fi
dc.programme.major Accounting en
dc.type.ontasot Pro gradu tutkielma fi
dc.type.ontasot Master's thesis en
dc.subject.helecon laskentatoimi
dc.subject.helecon johdon laskentatoimi
dc.subject.helecon operaatiotutkimus
dc.ethesisid 14738
dc.date.dateaccepted 2016-08-23
dc.location P1 I
local.aalto.openaccess yes
local.aalto.idthes 14738

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