Accounting in the Production and Reproduction of Culture

Teresa Capps, Trevor Hopper, Jan Mouritsen, David Cooper and Tony Lowe

Chapter 11 in Critical Perspectives in Management Control, 1989, pp 217-243 from Palgrave Macmillan

Abstract: This paper explores through case study research of an Area of the National Coal Board (NCB) the role of an accounting system in producing and reproducing organisational culture. It seeks to illustrate how accounting systems are both influenced by, and influence, behaviour in organisations (Burchell et al., 1980; Hopwood, 1983; Roberts and Scapens, 1985; Cooper et al., 1981; Boland and Pondy, 1983).

Keywords: Industrial Relation; Mining Engineer; Total Unit Cost; Coal Extraction; Mining Line (search for similar items in EconPapers)
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07658-1_11

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DOI: 10.1007/978-1-349-07658-1_11

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