Moving beyond potential: management accounting as activity and structure

dc.contributorAalto-yliopistofi
dc.contributorAalto Universityen
dc.contributor.authorUusitalo, Max
dc.contributor.departmentLaskentatoimen laitosfi
dc.contributor.departmentDepartment of Accountingen
dc.contributor.schoolKauppakorkeakoulufi
dc.contributor.schoolSchool of Businessen
dc.date.accessioned2016-11-01T11:20:32Z
dc.date.available2016-11-01T11:20:32Z
dc.date.dateaccepted2016-08-23
dc.date.issued2016
dc.description.abstractThe 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.ethesisid14738
dc.format.extent76
dc.format.mimetypeapplication/pdfen
dc.identifier.urihttps://aaltodoc.aalto.fi/handle/123456789/23098
dc.identifier.urnURN:NBN:fi:aalto-201801181096
dc.language.isoenen
dc.locationP1 I
dc.programme.majorLaskentatoimifi
dc.programme.majorAccountingen
dc.subject.heleconlaskentatoimi
dc.subject.heleconjohdon laskentatoimi
dc.subject.heleconoperaatiotutkimus
dc.subject.keywordmanagement accounting
dc.subject.keywordpractice theory
dc.subject.keywordactivity
dc.subject.keywordstructure
dc.titleMoving beyond potential: management accounting as activity and structureen
dc.typeG2 Pro gradu, diplomityöfi
dc.type.dcmitypetexten
dc.type.ontasotPro gradu tutkielmafi
dc.type.ontasotMaster's thesisen
local.aalto.idthes14738
local.aalto.openaccessyes
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