1st Edition

Strategizing Management Accounting Liberal Origins and Neoliberal Trends

436 Pages 45 B/W Illustrations
by Routledge

436 Pages 45 B/W Illustrations
by Routledge

436 Pages 45 B/W Illustrations
by Routledge

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.... Read more
Part I: Liberal Origins
1. Old Spirit of Capitalism: the political-economic context of management accounting
2. Old Spirit of Capitalism: the institutional context of management accounting
3. The Practicist Epistemology of Management Accounting
4. The Scientific Epistemology of Management Accounting
PART II: Neoliberal Trends
5. Neoliberalization of Management Accounting
6. Strategizing the Firm: strategic discourses of competitive positioning
7. Strategizing the Firm: strategic discourses of organizational reconfiguration
8. Strategizing theFrm: strategic reconfiguration of the production systems – flexibility and quality
9. Strategizing Cost management
10. Strategizing Interfirm Relations
11. Strategizing the State and NPM Agenda
12. Strategizing Civil Society as a Management Accounting Entity
13. Neoliberalization of Corporate Governance
14. Greening the Firm: environmental management accounting
15. Strategizing Development

Biography

Chandana Alawattage is Professor/Chair in Accounting at University of Aberdeen Business School, UK.

Danture Wickramasinghe is Professor/Chair in Management Accounting at Adam Smith Business School, University of Glasgow, UK.

'Another landmark book by the authors. It is essential and provocative reading for any social scientist, whether an established researcher or a postgraduate aspiring to become one, wishing to understand the history of management accounting knowledge and practices from the emergence of modernity in the seventeenth century until today.' - Trevor Hopper, Professor Emeritus of Management Accounting, University of Sussex, UK

'The authors of this book have tackled management accounting as a social science. It is a massive contemporary literature review which explores many important themes regarding management accounting technologies and practice. It is theoretically informed and provides many alternate theoretical lenses so accounting researchers, educators and students can use this book to explain management accounting in contemporary times. Particularly I like the final chapters that explored the neoliberal governability in a global sense and important issues such as biopolitical security including global financials scandals, systematic financial risks, corruption, environmental and sustainability, development and poverty etc. I highly recommend this book.' - James Guthrie, Distinguished Professor of Accounting, Macquarie University, Australia