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In order to survive in the changing business environment, organisations should rethink their strategic philosophy and the role of management accounting. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions.It focuses on both conventional and contemporary issues. The book will serve as a reference source for practicing accountants, senior executives and managers working in human resources, operations, and accounting divisions. As the principal focus of this book is on conceptual foundations, it would also be ideal for courses in graduate programs such as master's degree, MBA or Executive MBA.
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
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