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                                       Details van artikel 143 van 166 gevonden artikelen
 
 
  The experience of knowledge in everyday accounting: a study of Finnish accounting managers
 
 
Titel: The experience of knowledge in everyday accounting: a study of Finnish accounting managers
Auteur: Manninen, Ari
Verschenen in: European accounting review
Paginering: Jaargang 4 (1995) nr. 3 pagina's 455-484
Jaar: 1995
Inhoud: The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. 'The experience of knowledge' is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are the topics of this study. The applicability and the possible consequences of the interpretation are discussed with respect to accounting research, to management, and to the cost accountants themselves.
Uitgever: Routledge
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

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