Part I: Liberal Origins 1. Old Spirit of
Capitalism: the political-economic context of management accounting
2. Old Spirit of Capitalism: the institutional context of
management accounting 3. The Practicist Epistemology of Management
Accounting 4. The Scientific Epistemology of Management Accounting
PART II: Neoliberal Trends
5. Neoliberalization of Management Accounting 6. Strategizing the
Firm: strategic discourses of competitive positioning 7.
Strategizing the Firm: strategic discourses of organizational
reconfiguration 8. Strategizing theFrm: strategic reconfiguration of
the production systems – flexibility and quality 9. Strategizing
Cost management 10. Strategizing Interfirm Relations 11.
Strategizing the State and NPM Agenda 12. Strategizing Civil
Society as a Management Accounting Entity 13. Neoliberalization of
Corporate Governance 14. Greening the Firm: environmental
management accounting 15. Strategizing Development
Chandana Alawattage is Professor/Chair in Accounting at University of Aberdeen Business School, UK.
Danture Wickramasinghe is Professor/Chair in Management Accounting at Adam Smith Business School, University of Glasgow, UK.
'Another landmark book by the authors. It is essential and provocative reading for any social scientist, whether an established researcher or a postgraduate aspiring to become one, wishing to understand the history of management accounting knowledge and practices from the emergence of modernity in the seventeenth century until today.' - Trevor Hopper, Professor Emeritus of Management Accounting, University of Sussex, UK'The authors of this book have tackled management accounting as a social science. It is a massive contemporary literature review which explores many important themes regarding management accounting technologies and practice. It is theoretically informed and provides many alternate theoretical lenses so accounting researchers, educators and students can use this book to explain management accounting in contemporary times. Particularly I like the final chapters that explored the neoliberal governability in a global sense and important issues such as biopolitical security including global financials scandals, systematic financial risks, corruption, environmental and sustainability, development and poverty etc. I highly recommend this book.' - James Guthrie, Distinguished Professor of Accounting, Macquarie University, Australia
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