Annotated Bibliography
Annotated Bibliography
Article
Miller, P & O’Leary, T 1997, ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society, vol.12, n.03, pp235-265.
Main Argument
In this article, Miller et al. concern about the understanding of the historical foundation of accounting practice by investigating how theories of costing and budgeting were constructed in the first thirty years of the 20th century. In addition, the authors suggest several radical factors of theoretical understanding of accounting in relation to the other social and organizational practices.
Methodology – how was this paper written?
The authors examine different periods of history and disciplines of accounting to establish some of working proposition, for example, they use the first methodology of ‘constructivist’ to interpret the ways of accounting corresponding to other practices to build up a specific area of visibility. They collect the norms and standards of people at workplace to estimate individual performance. In this purpose, the authors are schematic to register what they see to obviate the risk of being misunderstood. Furthermore, they focus on ‘programmatic discourse’ to help them distinguish the event orders and the interrelation between them.
What are the consequences detailed in this article? Why is this article important?
The article points out a number of historical events involved to the accounting practices in the early years of 20th century. In addition, it creates a comprehensive view of accounting in term of social-political management. Obviously, the authors also point out the vital influence of scientific management on costing and budgeting. Furthermore, the article successfully explains how accounting provides new implications to individual and helps them create a significant contribution to society.
This article is important because
Article
Miller, P & O’Leary, T 1997, ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society, vol.12, n.03, pp235-265.
Main Argument
In this article, Miller et al. concern about the understanding of the historical foundation of accounting practice by investigating how theories of costing and budgeting were constructed in the first thirty years of the 20th century. In addition, the authors suggest several radical factors of theoretical understanding of accounting in relation to the other social and organizational practices.
Methodology – how was this paper written?
The authors examine different periods of history and disciplines of accounting to establish some of working proposition, for example, they use the first methodology of ‘constructivist’ to interpret the ways of accounting corresponding to other practices to build up a specific area of visibility. They collect the norms and standards of people at workplace to estimate individual performance. In this purpose, the authors are schematic to register what they see to obviate the risk of being misunderstood. Furthermore, they focus on ‘programmatic discourse’ to help them distinguish the event orders and the interrelation between them.
What are the consequences detailed in this article? Why is this article important?
The article points out a number of historical events involved to the accounting practices in the early years of 20th century. In addition, it creates a comprehensive view of accounting in term of social-political management. Obviously, the authors also point out the vital influence of scientific management on costing and budgeting. Furthermore, the article successfully explains how accounting provides new implications to individual and helps them create a significant contribution to society.
This article is important because