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Title: Management accounting and value creation
Author: Weir, Kenneth Hugh
ISNI:       0000 0004 5922 4578
Awarding Body: Heriot-Watt University
Current Institution: Heriot-Watt University
Date of Award: 2014
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This thesis presents an exploration of a branch of contemporary management accounting practice that is concerned with creating value for an organisation. Scholars within management accounting have highlighted the impact that such techniques have had in changing the practical landscape of organisational practices, but that paradoxically, there is a lack of corresponding empirical and theoretical knowledge about them. Therefore, this thesis examines these contemporary practices: firstly in a theoretical manner, through an examination of underlying theoretical influences, and secondly in practical contexts by analysing two case studies of implementation. The case studies adopt a critical realist framework to examine the extent and effects of accounting change stemming from the implementation of contemporary practice, arguing that within the case study organisations contemporary practices are not as divergent in their use as presented within the extant management accounting literature. Instead, empirical findings suggest that contemporary practices are representative of an extension of traditional management accounting logic. By utilising critical realism, an exploration of the socio-political context of these contemporary practices is also considered.
Supervisor: Jackson, William ; Kosmala, Katarzyna ; Roslender, Robin Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available