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Accounts, accounting, and new workplace practices: Evidence from a declining industry.

机译：帐户，会计和新的工作场所做法：来自行业下滑的证据。

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摘要

Workplace relations are being reconfigured by such employee involvement and ownership technologies as quality circles, self managing teams and employee stock option schemes, that may distort and blur the shareholder-manager-employee relations upon which traditional financial, managerial and cost accounting is predicated. The phenomena has been investigated by researchers in such disciplines as industrial relations and organizational theory but has drawn little attention from those in accounting. The research described in this dissertation investigated the phenomena by way of an historically embedded, ethnographic study of an employee owned steel mill. The mill provided an amalgam of contemporary involvement and ownership technologies. Most importantly it also provided an example of tensions and disputes, in this case about corporate stewardship, arising from the new technologies. The research revealed first, that selected accounting practices had been both changed by and had changed some of the new technologies. Second, it revealed that accounting and financial data had been deployed by opposing players in a dispute over corporate stewardship as ammunition in a complex of frequently coercive communications designed to create realities consistent with their respective interests.
机译：工作场所关系正在通过诸如质量圈，自我管理团队和雇员认股权计划之类的员工参与和所有权技术进行重新配置，这可能会使基于传统财务，管理和成本核算的股东－经理－雇员关系产生扭曲和模糊。研究人员已经在诸如劳资关系和组织理论等领域对这种现象进行了研究，但很少引起会计界的关注。本文所描述的研究是通过对一家员工拥有的钢厂进行历史性的人种学研究来调查这种现象的。该工厂提供了当代参与和所有权技术的融合。最重要的是，它还提供了新技术引发的紧张和纠纷的例子，在这种情况下涉及公司管理。该研究首先表明，某些会计惯例已被某些新技术改变并改变了。其次，它表明，在公司管理权作为弹药的争端中，对手和参与者已经部署了会计和财务数据，这些争端通常是强制性的，旨在创造符合各自利益的现实。

著录项

  • 作者

    Russell, John D.;

  • 作者单位

    The Pennsylvania State University.;

  • 授予单位 The Pennsylvania State University.;
  • 学科 Business Administration Accounting.;Business Administration Management.;Sociology Industrial and Labor Relations.
  • 学位 Ph.D.
  • 年度 1998
  • 页码 423 p.
  • 总页数 423
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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