您搜索了: where cases dug up for ten years ago (英语 - 马来语)

ten years ago, spencer had me assassinated and stole all of my research.
sepuluh tahun yang lalu, spencer telah saya dibunuh dan mencuri semua kerja saya.

introduction the work which humphrey and scapens quote at the beginning of their paper was published ten years ago. this work (hopwood, 1983; hopper and powell, 1985) called for detailed explanatory case studies of accounting in action. this call was answered, and the 1980s onwards has constituted what could well be termed an “empirical revolution” (mattessich, 1995, p. 261). this empirical work challenged the prevalence of the normative theory which had dominated academic accounting up to the 1970s (scapens, 1990). where these empirics were informed by interpretive or critical theories, this work also portrayed the partial nature of accounting – indicating its “embeddedness” (granovetter, 1985, pp. 481 ff.) in managerialist thinking and practice. the “alliance” between accounting and managerialism was also held responsible for privileging certain interests over others – as those of capital over labour (see, for example, armstrong, 1987) or of realizing certain programmatic discourses to the exclusion of others – notions of economic efficiency driving out concepts of the public interest (see, for example, mcsweeney, 1994). but this focus on empirics as “what is happening” has excluded work on “what might happen” or “what should happen”. consequently, there has been little reflective or critical work: (1) in exploring how far the links between accounting and managerialism are contingent rather than necessary; (2) in redefining accountable management to enable effectiveness rather than to serve cost efficiency alone; and (3) in linking accounting with the public interest rather than assuming that accounting must always promote private gain. this commentary argues that interpretive and critical accounting researchers should now reconnect with accounting as a practice and be prepared to present theories for practice rather than restricting their research to theories about practice. this would entail a re-engagement with normative issues as “…accounting as a practice… is, above all, an attempt to intervene, to act upon individuals, entities and processes to transform them and to achieve specific ends” (miller, 1994, p. 1). researching theories for practice would acknowledge normative issues – in the sense that all theoretical development would be seen
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