Essay on Annotated Bibliography

1285 WordsFeb 17, 20146 Pages
Annotated Bibliography Article Miller, P & O’Leary, T 1997, ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society, vol.12, n.03, pp235-265. Main Argument In this article, Miller et al. concern about the understanding of the historical foundation of accounting practice by investigating how theories of costing and budgeting were constructed in the first thirty years of the 20th century. In addition, the authors suggest several radical factors of theoretical understanding of accounting in relation to the other social and organizational practices. Methodology – how was this paper written? The authors examine…show more content…
Emsley demonstrates the result of his hypothesis that a management accountant with business unit orientation is related more to both a greater level of innovativeness and more fundamental innovation compared to a management accountant with functional orientation. The article also exposes a consistency with other innovation study about a common view point that it is needed to create bridging points between frameworks to reinforce the literature. The article is important because it has a significant contribution to the literature by evaluating the role involvement of management accountant with innovativeness and fundamental innovations. How is this article useful to your studies in this subject? This article is useful to my study because the article addresses similar problems in some aspects which I am studying in accounting theory subject. That is the management accounting innovation. The article helps me understand the reasons which will change the accounting practice could be from the inside organization where the role of accountants increase. At this point, I improve my understanding about what is the distinction between accounting history and current accounting and explaining why accounting theory needs to be changed in relation to a change in other subjects. Does this article have any limitations / weaknesses? Firstly, the study is not able to identify the direction of causality between variables as well as

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