Exploring notions of control across cultures: a narrative approach
| Autor: | Kim Soin, Thomas Metz, Tobias Scheytt |
|---|---|
| Rok vydání: | 2003 |
| Předmět: |
Economics and Econometrics
medicine.medical_specialty business.industry Economics Econometrics and Finance (miscellaneous) Accounting Context (language use) Positive accounting Empirical research Management accounting medicine Business Management and Accounting (miscellaneous) Narrative Personal experience Sociology Business and International Management business Control (linguistics) Finance Meaning (linguistics) |
| Zdroj: | European Accounting Review. 12:515-547 |
| ISSN: | 1468-4497 0963-8180 |
| DOI: | 10.1080/0963818032000103015 |
| Popis: | It can be argued that the concept of control is one of the most important and yet complex notions of management accounting theory and practice. Despite its importance, it is not fully understood in terms of its significance in an international context. Using an interpretive approach and against the background of structuration theory, this paper explores and identifies differences in notions of control across European cultures. The empirical research is based on samples of narratives of personal experiences taken from respondents in four European countries: Austria, France, Germany and the United Kingdom. The results indicate that control is influenced by, and deeply embedded in, the cultural context of the respective countries. This has implications for the transfer of management accounting and control knowledge across different European countries and suggests that one has to be aware of the existence, meaning and significance of the differences and characteristics of the regional culture. In an era of in... |
| Databáze: | OpenAIRE |
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