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Case
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Reference no. 197-019-1
Authors: Ari Manninen (University of Jyvaskyla)
Published in: 1997

Abstract

This case and teaching note goes beyond accounting numbers and procedures to explore accounting in action. In the case David, new cost accountant, has worked hard in preparing and delivering the latest profit and loss report. However, David does not know or understand that other players in the corporation have their own goals, worries, hopes and ideas concerning the latest estimates and budgets in the profit and loss report. The case proceeds to examine accounting reports from the perspectives of different players within the corporation. It becomes evident how different professional roles and hierarchical positions are prone to bring with them different attitudes towards the proper roles of budgeting and accounting. Thus the case shows how accounting in action can be a rather controversial phenomenon. Understanding accounting in action creates a basis for a deeper understanding of the functions of accounting and budgeting in an organisation.
Industry:
Size:
Large
Other setting(s):
1990s

About

Abstract

This case and teaching note goes beyond accounting numbers and procedures to explore accounting in action. In the case David, new cost accountant, has worked hard in preparing and delivering the latest profit and loss report. However, David does not know or understand that other players in the corporation have their own goals, worries, hopes and ideas concerning the latest estimates and budgets in the profit and loss report. The case proceeds to examine accounting reports from the perspectives of different players within the corporation. It becomes evident how different professional roles and hierarchical positions are prone to bring with them different attitudes towards the proper roles of budgeting and accounting. Thus the case shows how accounting in action can be a rather controversial phenomenon. Understanding accounting in action creates a basis for a deeper understanding of the functions of accounting and budgeting in an organisation.

Settings

Industry:
Size:
Large
Other setting(s):
1990s

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