A structuration analysis of management accounting practice
Esinath Ndiweni
Broschiertes Buch

A structuration analysis of management accounting practice

A structuration analysis of the production and reproduction of management accounting and quality practices in a volatile socio-political enviroment

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This study employs insights from structuration theoryto help us understand the role of managementaccounting in the implementation of qualitymanagement systems (QMS) in a Car Plant in Zimbabwe.Through an outline of a volatile socio-politicaleconomic environment, the study demonstrates how thisinfluenced the reproduction of management accountingand quality management practices.The study revealshow the social values influenced the choice ofaccounting techniques by managers in thisorganisation. It shows how both were implicated inthe signification, domination and legitimationstructures in organisa...