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A Philosophy of Management Accounting: A Pragmatic Constructivist Approach

A Philosophy of Management Accounting: A Pragmatic Constructivist Approach

Hardcover

Series: Routledge Studies in Accounting

Accounting

ISBN10: 1138930091
ISBN13: 9781138930094
Publisher: Routledge
Published: Mar 28 2017
Pages: 300
Weight: 1.26
Height: 0.69 Width: 6.00 Depth: 9.00
Language: English

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.

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