Powerful Accounts: Identities, Principals and Agents

Karin Svedberg Nilsson
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Karin Svedberg Nilsson: Stockholm School of Economics

Chapter 7 in Critical Management Research in Eastern Europe, 2002, pp 128-142 from Palgrave Macmillan

Abstract: Abstract The analysis of a cross-border acquisition in the former German Democratic Republic supports the notion that accounting practices have constitutive as well as regulatory powers. In this case, project accounting was instrumental in promoting company reform. It helped increase the powers of the acquirer over the acquiree. It also affected internal power relationships, and furthered a transformation of individual and organizational identities.

Keywords: Organizational Member; Organizational Identity; German Democratic Republic; Organizational Boundary; Central Accounting (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pal:stuchp:978-1-4039-1436-1_7

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DOI: 10.1057/9781403914361_7

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