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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

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

Jane Baxter

Wai Fong Chua

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0003

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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