Article1997

Accounting systems and systems of accountability in the New Zealand health sector

Stewart Raymond Lawrence · Manzurul Alam · Deryl Northcott · Tony B. Lowe

71 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Organizational Management Health Services Management and Policy Management and Organizational Studies

Abstract

Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant structures of signification, legitimation and domination. By categorizing various modes or types of social change, and providing analytical means of clarifying social systems, Giddens’s structuration theory is enabling of empirical study. Accounting systems contribute to the binding of time and space in some circumstances, yet can play a part in major discontinuities and disruptions to institutionalized procedures and practices in other circumstances.

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References

1980Power/Knowledge: Selected Interviews and Other Writings 1972-1977 1984The Constitution of Society. Outline of the Theory of Structuration 1979Central Problems in Social Theory 1980Central Problems in Social Theory: Action, Structure and Contradiction in Social Analysis.1987Science in Action 1987Accounting and the construction of the governable person 1985Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts 1990Structuration theory in management accounting

Cited by

2009The preservation of indigenous accounting systems in a subaltern community 2013Accounting ambiguity and structural change 2017‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal 2018Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia 2011Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson 2010

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