Publication
Contemporary bureaucracy through management accounting
| dc.contributor.author | Costa Oliveira, Helena | |
| dc.contributor.author | Rodrigues, Lúcia Lima | |
| dc.date.accessioned | 2018-06-26T12:09:36Z | |
| dc.date.available | 2018-06-26T12:09:36Z | |
| dc.date.issued | 2018-06-21 | |
| dc.description.abstract | Adjustments in labour organizations, due to current economic and social reorganization, can be perceive by management accounting studies. Despite widespread depreciation, bureaucracy remains present in many organizational domains. In our paper we rely on management accounting to study bureaucracy’s presence in contemporary organizations. While some authors consider bureaucracy’s ending our theoretical paper corroborates the idea that current systems of management accounting embody bureaucratic principles, such as the Balanced Scorecard (BSC). In this sense, there are relations that allow us to propose a new field of research: to evaluate the degree of bureaucracy through case studies of management accounting systems. | pt_PT |
| dc.description.abstract | Los ajustes en las organizaciones laborales, debido a la actual reorganización económica y social, pueden percibirse por los estudios de contabilidad gerencial. A pesar de la depreciación generalizada, la burocracia sigue presente en muchos dominios organizacionales. En nuestro trabajo confiamos en la contabilidad de gestión para estudiar la presencia de la burocracia en las organizaciones contemporáneas. Mientras que algunos autores consideran el final de la burocracia, nuestro documento teórico corrobora la idea de que los sistemas actuales de contabilidad gerencial incorporan principios burocráticos, como el Balanced Scorecard (BSC). En este sentido, existen relaciones que nos permiten proponer un nuevo campo de investigación: evaluar el grado de burocracia a través de estudios de casos de sistemas de contabilidad gerencial | pt_PT |
| dc.description.version | info:eu-repo/semantics/draft | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10400.22/11746 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.subject | Balanced scorecard | pt_PT |
| dc.subject | Bureaucracy | pt_PT |
| dc.subject | Contemporary organizations | pt_PT |
| dc.subject | Evolution | pt_PT |
| dc.subject | Management accounting | pt_PT |
| dc.subject | Burocracia | pt_PT |
| dc.subject | Contabilidad de gestión | pt_PT |
| dc.subject | Organizaciones contemporáneas | pt_PT |
| dc.subject | Evolución | pt_PT |
| dc.title | Contemporary bureaucracy through management accounting | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | Madrid | pt_PT |
| oaire.citation.title | XVIIIth International Conference ASEPUC | pt_PT |
| rcaap.rights | closedAccess | pt_PT |
| rcaap.type | article | pt_PT |
Files
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- Contemporary Bureaucracy Through Management Accounting.pdf
- Size:
- 424.14 KB
- Format:
- Adobe Portable Document Format
License bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- license.txt
- Size:
- 1.71 KB
- Format:
- Item-specific license agreed upon to submission
- Description: