0000000000470670

AUTHOR

Vicente Ripoll

showing 2 related works from this author

Institutional characteristics and managers’ perceptions of accounting information: impact on e-government use and organisational performance

2017

The use of e-government practices facilitates the disclosure of accounting information, and lets citizens monitor how public managers administer their financial resources and assets. In order to as...

Economics and EconometricsE-Governmentbusiness.industrymedia_common.quotation_subject05 social sciencesAccounting0506 political scienceOrder (business)AccountingPerceptionAccounting information system050602 political science & public administrationOrganisational performanceBusiness0509 other social sciences050904 information & library sciencesFinancemedia_commonSpanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
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Social research evolution in management accounting : reflection using Bunge’s theory

2004

Abstract Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface , without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed…

medicine.medical_specialtyManagement accountingInformation Systems and ManagementSociology and Political ScienceAccounting researchPositive accountingCognitive dimensions of notationsResearch evolutionCognitive objectiveAccountingReflexivityManagement accountingmedicineSociologyDimension (data warehouse)Utilitarian objectiveCognitionSocial scienceSocial researchEpistemologyGrowth in-depthGrowth in surfaceBunge’s theoryCase studiesSocial psychologyFinanceEmpresa
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