| Description |
1 online resource (437 pages) |
| Contents |
Cover; Half Title; Title Page; Copyright Page; Dedication; Table of Contents; Preface: Learning management accounting as a social science; Introduction; From vocationalism to liberal education; Learning management accounting: the vocational tradition; Learning management accounting as a social science; Contextualizing; Historicizing; Theorizing; Epistemic dynamics; Market dynamics; Techno-organizational dynamics; Organization of the text; Acknowledgements; PART I: Liberal origins; 1. Old spirit of capitalism: the political-economic context of management accounting |
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1.1 Contextualizing the old logic of management accounting: pillars of analysis1.2 Political base of traditional management accounting: modernity, modernism, and capitalism; 1.3 Governmentality: political changes of modernity and management accounting; 1.3.1 Biopolitical accounting: accounting for population and economy; 1.3.2 Social medicine as a case of population accounting; 1.3.3 Disciplinary accounting: micro-management of individual bodies; Disciplining space; Disciplining time; Disciplined bodies; 1.4 Capitalism: ideology and economic structure of management accounting |
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1.4.1 Liberal markets1.4.2 Accumulative markets; 1.4.3 Free labour and socialized capital; 1.5 Summary and conclusions; Assignments; 2. Old spirit of capitalism: the institutional context of management accounting; 2.1 Introduction; 2.2 Socializing capital: the invention of corporation; 2.2.1 Transcending capital; 2.2.2 The logic of capital and its calculative mode of operation; 2.2.3 Management accounting as a tool of calculative justification; 2.2.4 Management accounting as a tool of calculative structuring; 2.3 Capitalizing production: the invention of the factory |
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2.3.1 Production systems before the invention of factory systems2.3.2 The factory system; Mechanization of production; Rationalization of work; Regimentation of labour; Cost accounting; 2.4 Managerial hierarchy; 2.4.1 Disciplinary logic of managerial hierarchy; 2.4.2 Structural logic of managerial hierarchy: specialization; 2.4.3 Democratic logic of managerial hierarchy; 2.4.4 Logic of economic coordination: hierarchy vs markets; 2.5 Summary and conclusions; Assignments; 3. The practicist epistemology of management accounting; 3.1 Introduction |
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3.2 Reflective practice: practicist epistemology of management accounting3.2.1 Management accounting as a reflective practice; 3.2.2 Intra-organizational epistemic practices; 3.2.3 Extra-organizational epistemic practices; 3.2.4 Practicist epistemology as actor-networks; 3.3 Pedagogical reproduction; 3.3.1 Pedagogy as a symbolic system; 3.3.2 Pedagogical reproduction at work: deconstructing the CIMA qualification structure; 3.3.3 Becoming an accountant as the embodiment of the; 3.4 Summary and conclusions; Assignments; 4. The scientific epistemology of management accounting; 4.1 Introduction |
| Summary |
The theory and practice of management accounting should be seen within the context of varieties of global capitalism, to appreciate its role as a 'calculative technology of capitalism' which is practiced on factory floors, corporate boards, computer networks, spreadsheets, and so forth. This new textbook is the first to introduce the field from a rounded social science perspective. Strategizing Management Accounting offers a theoretical discussion on management accounting's strategic orientation by accommodating two interrelated lines of analyses, from historical and contemporary perspectives. The book illustrates how 'new management accounting' has evolved into the form in which it exists today in its neoliberal context and how those new management accounting practices have become manifestos for the managers, as calculative technologies of decision making, performance management, control, corporate governance, as well as global governance, and development within various forms of organizations across the globe. Each chapter draws on Foucauldian analysis of biopolitics explaining how neoliberal market logic informs a set of strategies and mechanisms through which various social entities and discourses are made governable by considering them as biopolitical entities of global governance. Written by two recognized accounting experts, this book is vital reading for all students of management accounting and will also be a useful supplementary resource for those wanting to understand and research accounting's vital role in contemporary society |
| Notes |
4.2 Academic theorization and the professional practice |
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Print version record |
| Subject |
Managerial accounting.
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BUSINESS & ECONOMICS -- International -- Accounting.
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BUSINESS & ECONOMICS -- Accounting -- Managerial.
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Accounting, Organizations and Society.
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accountability.
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biopolitics.
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Critical Accounting.
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Critical Perspectives on Accounting.
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governance.
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liberalism.
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Management accounting.
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Neoliberal.
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strategizing.
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Managerial accounting
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| Form |
Electronic book
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| Author |
Wickramasinghe, Danture
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| ISBN |
9781317667032 |
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1317667034 |
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