0000000000470670
AUTHOR
Vicente Ripoll
Institutional characteristics and managers’ perceptions of accounting information: impact on e-government use and organisational performance
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...
Social research evolution in management accounting : reflection using Bunge’s theory
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…