Article Abstract:
The point at which accounting practice interacts with organizational strategy presents possible areas for future accounting research, including the relationship between an organization's accounting control systems and planning strategies; the strategic decision making process and systems for accounting; and the connections between the evolution of strategic change and control systems. Strategy can be broadly defined as the reasoning that forms the foundation of an organization's relationship to its environment and guides the use of its resources. The leading reasoning behind research on control systems has become contingency frameworks. Strategic decisions are supposed to evolve through an orderly, sequential process, but this concept does not consider the effect of behavioral and organizational theories of choice. Control systems can play an active role in strategic change.
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Article Abstract:
Conceptualization of the inflation accounting issue is discussed. Discussion is in the form of a case study of recent inflation accounting debate in the UK. The context of the discussion is the way in which financial calculation is organized and what its social determinants are. Two especially distinct features of the analysis are: ways in which these arguments are tied to the idea of a financial calculation as a 'sign', and the lack of reduction of the 'interests' found in the debate to expressions of some pre-established social status. The broader implications of this non-orthodox approach are evaluated.
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Article Abstract:
A critical assessment of the use of the linguistic model in accounting and the related interest in rhetorical formulations involving a re-analysis of the roots of accounting associated with Luca Pacioli in the Middle Ages show how the institutional matrix of the 16th century contributed to shaping accounting into its modern form. In particular, the roles of the Church, the publishing house and the pedagogic apparatuses are stressed along with the more fully researched role of the commercial organizations of those periods.
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