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A Philosophy of Management Accounting: A Pragmatic Constructivist Approach

Hanne Norreklit (Aarhus University, Denmark)

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Routledge
06 May 2019
Cost accounting; Financial accounting; Management accounting & bookkeeping; Business strategy
The book introduces pragmatic constructivism as a paradigm for understanding actors' construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality - facts, possibilities, values and communication - must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions.

Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors' reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Edited by:   Hanne Norreklit (Aarhus University Denmark)
Imprint:   Routledge
Country of Publication:   United Kingdom
Dimensions:   Height: 229mm,  Width: 152mm, 
Weight:   431g
ISBN:   9780367242886
ISBN 10:   0367242885
Pages:   286
Publication Date:   06 May 2019
Audience:   College/higher education ,  Further / Higher Education
Format:   Paperback
Publisher's Status:   Active

Hanne Norreklit is a Professor at Aarhus University, Denmark.

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