Contrasting involvements : a study of management accounting practices in Britain and Germany
Contrasting involvements : a study of management accounting practices in Britain and Germany
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对比参与：英国和德国管理会计实践研究
DOI：
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发表时间：
1999
期刊：
影响因子：
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通讯作者：
T. Ahrens
中科院分区：
文献类型：
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作者：
T. Ahrens
通过对配对公司的采访和观察，对比参与探讨了英国和德国管理会计实践的差异。作者讨论了英德方法的对比，特别是关于组织成员如何口头动员会计，管理会计如何将他们的技能与战略制定过程联系起来，以及会计如何卷入组织的问责过程。这三个主题指向对两国组织成员会计和管理现实的具体认识。阿伦斯让读者感受到两国会计从业人员欣赏他们的技艺的直接性，同时强调他们拥有不同种类的知识。详细的例子说明了组织结构的不同制定如何与管理会计在组织行动中的不同参与有关。
Drawing on interviews and observations in matched pairs of firms, Contrasting Involvements explores the differences between management accounting practices in Britain and Germany. The author deals with contrasting Anglo-German approaches, particularly regarding how organizational members verbally mobilize accounting, how management accountants relate their craft to processes of strategy-making, and how accounting becomes implicated in organizational processes of accountability. These three themes point towards specific appreciations of the reality of accounting and management by organizational members in the two countries. Ahrens gives readers a sense of the immediacy with which accounting practitioners in both countries appreciate their craft, while emphasizing that they have different kinds of knowledge. Detailed examples illustrate how different enactments of organizational structures can be related to management accountants' contrasting involvements in organizational action.