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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Reframing management accounting practice: a diversity of perspectives

Reframing management accounting practice: a diversity of perspectives

(p.42) 3 Reframing management accounting practice: a diversity of perspectives
Contemporary Issues in Management Accounting

Jane Baxter

Wai Fong Chua

Oxford University Press

This chapter considers the different ways in which researchers have attempted to construct, narrate, and critique the practice of management accounting, providing illustrations from seminal studies. In doing so, it introduces seven ways of (re)framing practice, each drawing on different theories from the broader social sciences. In particular, this chapter introduces (a) a non-rational design frame; (b) a naturalistic frame; (c) a radical frame; (d) an institutional frame; (e) a structurationist frame; (f) a Foucauldian frame; and (g) a Latourian frame. Each (re)framing of management accounting is discussed in the subsequent sections of this chapter.

Keywords:   non-rational frame, naturalistic frame, radical frame, institutional frame, structuralist frame, Foucauldian frame

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