FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1969243091> ?p ?o ?g. }

• W1969243091 endingPage "762" @default.
• W1969243091 startingPage "733" @default.
• W1969243091 abstract "It has recently been stated that innovations in management accounting have been the preserve of practitioners, and that these innovations which began in the nineteenth century had more or less halted by 1925 (Johnson, H. T. & Kaplan, R. S., Relevance Lost: The Rise and Fall of Management Accounting (Boston, MA: Harvard Business School Press, 1987)). The most significant exception to this neat model of accounting innovation is held to be the development of discounted cash flow (DCF) procedures as a tool for management in the 1950s. This exception is explained away as an aberration in an otherwise smooth process. It consists, so it is argued, of academics striving for relevance rather than practitioners innovating in the face of practical problems. This paper explores this supposedly aberrant moment of innovation from a different perspective to that of Johnson and Kaplan, and for a particular context. The boundaries of the processes of innovation are drawn differently and more widely, to include various agencies, arguments and mechanisms through which DCF techniques were promoted in the U.K. in the 1960s. The world of the practitioner or the academic is not accorded an a priori explanatory privilege, and the promotion of DCF techniques in the U.K. is interpreted as involving much more than “academics striving for relevance”. Four concepts are suggested as possible ways of posing further questions about the processes of accounting innovation: problematizations, programmes, translation, and action at a distance. The paper seeks to show how concerns about investment decisions within firms came to be posed in terms of a general problematization of economic growth, and how a translatability came to be established between programmes for improving economic growth, and the use of DCF techniques for individual investment decisions. Action at a distance is the term that is used to characterize the possibility of one entity becoming a centre capable of exerting influence over others through such mechanisms. In the context of a political culture which sought economic growth yet wished to avoid direct intervention in the decisions of private enterprise and the nationalized industries, these issues are argued to have attained a particular significance. DCF techniques made it possible for government to seek to act at a distance on the economy without intruding within the private sphere of managerial decisions. Considered together, and for the case of DCF in the U.K. in the 1960s, an examination of these processes is considered to significantly modify the counterposing of practitioners innovating within firms, versus academics striving for relevance. Accounting innovation is argued to occur “beyond the enterprise” as well as within it." @default.
• W1969243091 created "2016-06-24" @default.
• W1969243091 creator A5033961307 @default.
• W1969243091 date "1991-01-01" @default.
• W1969243091 modified "2023-09-30" @default.
• W1969243091 title "Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s" @default.
• W1969243091 cites W1968097381 @default.
• W1969243091 cites W1975675608 @default.
• W1969243091 cites W1978915008 @default.
• W1969243091 cites W1984942616 @default.
• W1969243091 cites W1997540950 @default.
• W1969243091 cites W2002063142 @default.
• W1969243091 cites W2015299788 @default.
• W1969243091 cites W2018033960 @default.
• W1969243091 cites W2018944729 @default.
• W1969243091 cites W2021149820 @default.
• W1969243091 cites W2027909101 @default.
• W1969243091 cites W2030568050 @default.
• W1969243091 cites W2035029990 @default.
• W1969243091 cites W2039078406 @default.
• W1969243091 cites W2041924396 @default.
• W1969243091 cites W2041986907 @default.
• W1969243091 cites W2046265833 @default.
• W1969243091 cites W2055959483 @default.
• W1969243091 cites W2068375549 @default.
• W1969243091 cites W2072602084 @default.
• W1969243091 cites W2077738572 @default.
• W1969243091 cites W2083520975 @default.
• W1969243091 cites W2094232889 @default.
• W1969243091 cites W2104133681 @default.
• W1969243091 cites W2129100796 @default.
• W1969243091 cites W2158978917 @default.
• W1969243091 cites W2167614950 @default.
• W1969243091 cites W2283090679 @default.
• W1969243091 cites W2314413384 @default.
• W1969243091 cites W2319004008 @default.
• W1969243091 cites W2322433418 @default.
• W1969243091 cites W2322879763 @default.
• W1969243091 cites W3124971132 @default.
• W1969243091 cites W4212900004 @default.
• W1969243091 cites W4243974797 @default.
• W1969243091 cites W4249826701 @default.
• W1969243091 doi "https://doi.org/10.1016/0361-3682(91)90022-7" @default.
• W1969243091 hasPublicationYear "1991" @default.
• W1969243091 type Work @default.
• W1969243091 sameAs 1969243091 @default.
• W1969243091 citedByCount "262" @default.
• W1969243091 countsByYear W19692430912012 @default.
• W1969243091 countsByYear W19692430912013 @default.
• W1969243091 countsByYear W19692430912014 @default.
• W1969243091 countsByYear W19692430912015 @default.
• W1969243091 countsByYear W19692430912016 @default.
• W1969243091 countsByYear W19692430912017 @default.
• W1969243091 countsByYear W19692430912018 @default.
• W1969243091 countsByYear W19692430912019 @default.
• W1969243091 countsByYear W19692430912020 @default.
• W1969243091 countsByYear W19692430912021 @default.
• W1969243091 countsByYear W19692430912022 @default.
• W1969243091 countsByYear W19692430912023 @default.
• W1969243091 crossrefType "journal-article" @default.
• W1969243091 hasAuthorship W1969243091A5033961307 @default.
• W1969243091 hasConcept C121955636 @default.
• W1969243091 hasConcept C126415523 @default.
• W1969243091 hasConcept C144024400 @default.
• W1969243091 hasConcept C151730666 @default.
• W1969243091 hasConcept C158154518 @default.
• W1969243091 hasConcept C162324750 @default.
• W1969243091 hasConcept C163428354 @default.
• W1969243091 hasConcept C163867264 @default.
• W1969243091 hasConcept C17744445 @default.
• W1969243091 hasConcept C199539241 @default.
• W1969243091 hasConcept C27548731 @default.
• W1969243091 hasConcept C2779304628 @default.
• W1969243091 hasConcept C2779343474 @default.
• W1969243091 hasConcept C2781014177 @default.
• W1969243091 hasConcept C36289849 @default.
• W1969243091 hasConcept C544937707 @default.
• W1969243091 hasConcept C74275925 @default.
• W1969243091 hasConcept C86803240 @default.
• W1969243091 hasConcept C94625758 @default.
• W1969243091 hasConceptScore W1969243091C121955636 @default.
• W1969243091 hasConceptScore W1969243091C126415523 @default.
• W1969243091 hasConceptScore W1969243091C144024400 @default.
• W1969243091 hasConceptScore W1969243091C151730666 @default.
• W1969243091 hasConceptScore W1969243091C158154518 @default.
• W1969243091 hasConceptScore W1969243091C162324750 @default.
• W1969243091 hasConceptScore W1969243091C163428354 @default.
• W1969243091 hasConceptScore W1969243091C163867264 @default.
• W1969243091 hasConceptScore W1969243091C17744445 @default.
• W1969243091 hasConceptScore W1969243091C199539241 @default.
• W1969243091 hasConceptScore W1969243091C27548731 @default.
• W1969243091 hasConceptScore W1969243091C2779304628 @default.
• W1969243091 hasConceptScore W1969243091C2779343474 @default.
• W1969243091 hasConceptScore W1969243091C2781014177 @default.
• W1969243091 hasConceptScore W1969243091C36289849 @default.
• W1969243091 hasConceptScore W1969243091C544937707 @default.
• W1969243091 hasConceptScore W1969243091C74275925 @default.
• W1969243091 hasConceptScore W1969243091C86803240 @default.

• next