0000000000522932
AUTHOR
Ari Manninen
The problem and the solution of accounting in a text
Abstract An interpretative reading of accounting texts published in management accounting journals is offered. The selected articles were read many times, but the phenomenological hermeneutic description is developed through a process of “three readings.” The first reading proposes that the texts share a pattern of preach: They start with an introduction, describe a failing accounting, and remind the reader that through change, better accounting is achievable. In the second reading it is noticed, however, that the idea of “defining a problem and finding a solution with the help of accounting” receives a very different expression in different articles. Consequently, the third reading suggest…
The experience of knowledge in everyday accounting: a study of Finnish accounting managers
The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. ‘The experience of knowledge’ is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are…
Drawing the premises for personalized learning : illustrations of management and accounting
This paper reports on a teaching innovation using participant-generated drawings. Experienced managers were asked to produce a drawing to illustrate their work from an accounting perspective. The drawings were then used to make the managerial context of the participants the explicit starting point for personalized executive learning. This study is the first in the sphere of accounting education and research to take drawing seriously as a learning method. The results of the experiment show how drawing can be further used as a tool in management education by facilitating the visualization of the managerial contexts participants work within. peerReviewed