Theorizing Practice in Management Accounting Research

Thomas Ahrens*, Christopher S. Chapman

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter in a book

30 Citations (Scopus)


This chapter presents an overview of a diverse set of studies that have sought to explore the social, organisational, and cultural specificity of management accounting whilst at the same time theorising the regularities of the management accounting phenomenon. We draw on practice theorising to identify common interests in the wide-ranging interpretive management accounting literature. We discuss in particular the approach and contribution of studies seeking to theorise practice in terms of governmentality, actor networks, systems of accountability, and situated functionality.

Original languageEnglish
Title of host publicationHandbooks of Management Accounting Research
EditorsChristopher S Chapman, Anthony G Hopwood, Michael D Shields
PublisherElsevier Science
Number of pages14
ISBN (Print)9780080445649
Publication statusPublished - 2006

Publication series

NameHandbooks of Management Accounting Research
PublisherElsevier Science
ISSN (Print)1751-3243


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