6533b83afe1ef96bd12a77e9
RESEARCH PRODUCT
The experience of knowledge in everyday accounting: a study of Finnish accounting managers
Ari Manninensubject
Economics and Econometricsmedicine.medical_specialtyProcess (engineering)business.industryInterpretation (philosophy)Economics Econometrics and Finance (miscellaneous)Accounting researchCost accountingAccountingPositive accountingEmpirical researchAccountingPhenomenonmedicineBusiness Management and Accounting (miscellaneous)SociologyBusiness and International ManagementbusinessFinanceQualitative researchdescription
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 the topics of this study. The applicability and the possible consequences of the interpretation are discussed with respect to accounting research, to management, and to the cost accountants themselves.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 1995-01-01 | European Accounting Review |