Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.639933
Title: Accounting for negotiated order : a case study of a National Health Service hospital
Author: Harradine, D.
Awarding Body: Nottingham Trent University
Current Institution: Nottingham Trent University
Date of Award: 2007
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Abstract:
Hopwood (1979) made the call for accountancy research to explore the importance of accounting to our understanding of organisations and society. This call has been the basis for this work in that the author has striven to find a way to understand accounting's role in a particular organisation's story. Only by exploring the organisation's story over a considerable time period, a time-span of fifteen years, and in detail has this been achievable. The research has been an ethnographic study based on considerable empirical evidence in a complex public service organisation: the King Charles Hospital Trust. The project has utilised experiences from the workplace and applied considerable rigour to the validity of the data and to its interpretation through grounded theory supporting the recommendation of Parker (1997). It is suggested that this work offers a template for accounting research in public sector organisations to explore the call made by Hopwood. Rahaman and Lawrence (2001) identified the lack of application of the concept of negotiated order as a way of exploring accounting in public sector organisations. This study has adopted this approach to explore the importance of accounting to the modem public service organisation. This project offers a clear contribution to the literature concerning the contribution of accounting to the modem organisation. Firstly the study builds upon existing studies in the area of the role of accounting in organisations and society and utilises the underused negotiated order perspective for the examination. Secondly, the fundamental contribution of the study, is that it develops the concept of the synergistic accounting negotiated order resource which can be used by actors within the organisation to influence the negotiated order of that organisation. This resource is a compendium of roles of accounting and their associated discourses. It is the finding of this study that in the modem organisation position within a negotiated order is enabled with the use of this resource.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.639933  DOI: Not available
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