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Viewing report
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A structuration analysis of management accounting
practice. Edition No. 1
VDM Publishing House, Feb 2009, Pages: 192
This study employs insights from structuration theory
to help us understand the role of management
accounting in the implementation of quality
management systems (QMS) in a Car Plant in Zimbabwe.
Through an outline of a volatile socio-political
economic environment, the study demonstrates how this
influenced the reproduction of management accounting
and quality management practices.The study reveals
how the social values influenced the choice of
accounting techniques by managers in this
organisation. It shows how both were implicated in
the signification, domination and legitimation
structures in organisations. The study reveals that
engineers are more involved with the implementation
of QMS than accountants, a finding that is supported
by evidence from the institutional context.It
concludes that management accounting and quality
practices are 'situated' practices.
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