Employing a methodology that draws on actor-network theory and Giddens ’ analysis of the dynamics... more Employing a methodology that draws on actor-network theory and Giddens ’ analysis of the dynamics of modernity, we trace the history of Activity-Based Accounting and the Theory of Constraints/Throughput Accounting. The protagonists of each accounting system display different ways of enrolling and controlling allies in networks. Their accounting technologies are constructed in cycles of disembedding and (re)embedding that link local contexts to global abstractions, and change as they move through time and space. We highlight differences in the nature of the expert knowledge, and in its organization, and the way these mutually construct each other in the development of the two rival systems. This rivalry discloses quite different underlying values and beliefs, and is capable of generating strong emotions. We conclude that forms of accounting knowledge are intimately related to their mode of organization. How networks are formed and the shape they take are reflected in the nature of th...
Explores the development of throughput thinking from its conception by Eli Goldratt to its applic... more Explores the development of throughput thinking from its conception by Eli Goldratt to its applications in accounting. A real-life case study illustrates how the approach was adopted in an engineering plant through the efforts of its financial controller.
Accounting Business and Financial History, Feb 1, 2003
In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorpti... more In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.
... In due course, a five-year backfile will be created. The Past Examination Paper database6 hel... more ... In due course, a five-year backfile will be created. The Past Examination Paper database6 held 1,528 past papers from nine of the ten UWE faculties that set examination papers. ... of users Percentage (%) Past Examination Papers 24 65 Workshop/examination solutions 15 41 ...
Employing a methodology that draws on actor-network theory and Giddens ’ analysis of the dynamics... more Employing a methodology that draws on actor-network theory and Giddens ’ analysis of the dynamics of modernity, we trace the history of Activity-Based Accounting and the Theory of Constraints/Throughput Accounting. The protagonists of each accounting system display different ways of enrolling and controlling allies in networks. Their accounting technologies are constructed in cycles of disembedding and (re)embedding that link local contexts to global abstractions, and change as they move through time and space. We highlight differences in the nature of the expert knowledge, and in its organization, and the way these mutually construct each other in the development of the two rival systems. This rivalry discloses quite different underlying values and beliefs, and is capable of generating strong emotions. We conclude that forms of accounting knowledge are intimately related to their mode of organization. How networks are formed and the shape they take are reflected in the nature of th...
Explores the development of throughput thinking from its conception by Eli Goldratt to its applic... more Explores the development of throughput thinking from its conception by Eli Goldratt to its applications in accounting. A real-life case study illustrates how the approach was adopted in an engineering plant through the efforts of its financial controller.
Accounting Business and Financial History, Feb 1, 2003
In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorpti... more In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.
... In due course, a five-year backfile will be created. The Past Examination Paper database6 hel... more ... In due course, a five-year backfile will be created. The Past Examination Paper database6 held 1,528 past papers from nine of the ten UWE faculties that set examination papers. ... of users Percentage (%) Past Examination Papers 24 65 Workshop/examination solutions 15 41 ...
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