This study was conducted to address a growing concern that earlier studies had failed to enhance our knowledge about accounting in practice. It was intended to contribute by providing insights about accounting change, about the forces that contribute to accounting change and about the behavioral consequences of such a change. The objective is two-fold: first, to explain how accounting practices emerged, evolved and came to take their present forms, and second, to explain how changes in them led to changes in the behaviour of organisational members. The focus was on budgets and the processes of budgeting in a commercial television company in the UK. This research was carried out both as an exploratory and explanatory case study. The methodology adopted is interpretative in nature. Data was collected through a variety of methods over a period of eighteen months (the historical data collected, however. spanned a period of more than thirty years). The study was informed by insights offered by the social interactionist approach. Rationales from economic, cultural and sociological perspectives were drawn in the analyses to provide insights on the change, the process of change and the behavioral consequences of such a change.
| Identifer | oai:union.ndltd.org:bl.uk/oai:ethos.bl.uk:629438 |
| Date | January 1991 |
| Creators | Bakar, Mohammad Adam |
| Publisher | University of Manchester |
| Source Sets | Ethos UK |
| Detected Language | English |
| Type | Electronic Thesis or Dissertation |
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