Contemporary bureaucracy through management accounting

Detalhes bibliográficos
Autor(a) principal: Costa Oliveira, Helena
Data de Publicação: 2018
Outros Autores: Rodrigues, Lúcia Lima
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.22/11746
Resumo: 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.
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spelling Contemporary bureaucracy through management accountingBalanced scorecardBureaucracyContemporary organizationsEvolutionManagement accountingBurocraciaContabilidad de gestiónOrganizaciones contemporáneasEvoluciónAdjustments 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.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 gerencialRepositório Científico do Instituto Politécnico do PortoCosta Oliveira, HelenaRodrigues, Lúcia Lima2018-06-26T12:09:36Z2018-06-212018-06-21T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.22/11746engmetadata only accessinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T12:53:48Zoai:recipp.ipp.pt:10400.22/11746Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:32:06.114457Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Contemporary bureaucracy through management accounting
title Contemporary bureaucracy through management accounting
spellingShingle Contemporary bureaucracy through management accounting
Costa Oliveira, Helena
Balanced scorecard
Bureaucracy
Contemporary organizations
Evolution
Management accounting
Burocracia
Contabilidad de gestión
Organizaciones contemporáneas
Evolución
title_short Contemporary bureaucracy through management accounting
title_full Contemporary bureaucracy through management accounting
title_fullStr Contemporary bureaucracy through management accounting
title_full_unstemmed Contemporary bureaucracy through management accounting
title_sort Contemporary bureaucracy through management accounting
author Costa Oliveira, Helena
author_facet Costa Oliveira, Helena
Rodrigues, Lúcia Lima
author_role author
author2 Rodrigues, Lúcia Lima
author2_role author
dc.contributor.none.fl_str_mv Repositório Científico do Instituto Politécnico do Porto
dc.contributor.author.fl_str_mv Costa Oliveira, Helena
Rodrigues, Lúcia Lima
dc.subject.por.fl_str_mv Balanced scorecard
Bureaucracy
Contemporary organizations
Evolution
Management accounting
Burocracia
Contabilidad de gestión
Organizaciones contemporáneas
Evolución
topic Balanced scorecard
Bureaucracy
Contemporary organizations
Evolution
Management accounting
Burocracia
Contabilidad de gestión
Organizaciones contemporáneas
Evolución
description 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.
publishDate 2018
dc.date.none.fl_str_mv 2018-06-26T12:09:36Z
2018-06-21
2018-06-21T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.language.iso.fl_str_mv eng
language eng
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dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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