The design of accounting systems : A general theory with an empirical study of the Church of England.
Year: 1984
Type: dissertation
Abstract: The primary focus of this study is with the design of accounting systems \nin specific enterprise contexts: more specifically with the sequential \nprocesses for describing the nature of such systems, prescribing how they \nshould look in the future and bringing such changes into being. Such concerns \nare explored at both a general theoretical level and in terms of the detailed \ndesign problems of the accounting systems in the Church of England. \nThe contents of this study can be seen to be divided into three major \nparts. The first takes a critical look at the nature of accounting knowledge, \nparticularly financial and management accounting, paying particular attention \nto it's methodological underpinnings. The conclusion, from this part, is that \nthis knowledge stock does not adequately deal with the sequential processes of \ninterest to this study primarily because of the dominant scientific and functionalist assumptions upon which such knowledge is based which are argued to be an \ninappropriate foundation upon which to build to satisfy this problem focus. \nThe second part presents a case for, and describes the nature of, a methodological \napproach based on Critical Theory as the basis for satisfying the sequential \nconcerns of this study. The third part applies this methodological approach in \nthe process of trying to both understand and change the accounting systems in \nthe Church of England. \nThe conclusion forthcoming from this study is that the approach based on \nCritical Theory is a general 'theory' for the sequential concerns of this \nstudy but not the only approach which could fulfil such a claim. However, what \ndoes become apparent is that if the problem focus of this study is seen as \nimportant for the accounting mission then major shifts in the dominant \nmethodology of accounting thought is necessary.
Author: Richard Laughlin
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1507672522