The strategic competence of accountants and middle managers in budget making

This paper aims to advance the notion of the “situated functionality of numbers” ( Ahrens & Chapman, 2007) by investigating the practical knowledge of strategy which shapes the calculations performed by accountants and middle managers when they are making a budget. It proposes an in-depth invest...

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Veröffentlicht in:	Accounting, organizations and society organizations and society, 2011-04, Vol.36 (3), p.167-182
Hauptverfasser:	Fauré, Bertrand, Rouleau, Linda
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountants Budgeting Business management Construction companies Economic analysis Enterprises Individual performance Managers Middle management Studies
Online-Zugang:	Volltext
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