(Ac)counting in organisations: managers and non-financial information

Vijaya Murthy, James Guthrie

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionResearch

Abstract

Purpose The purpose of this paper is to make sense of the tensions and contradictions between different perspectives (i.e., the functional and in-action) of the meaning and use of Non- Financial Performance Information (NFPI). Design/methodology/approach This paper draws on the previous literature to explore the issue of (Ac)counting based performance measurement systems and the understandings and practices in the concept NFPI. Findings The tensions and contradictions in NFPI can be understood in terms of the ‘collision’ between functional and in-action perspectives. The literature to date has been relatively silent on the importance of how managers use and contribute to NFPI. Many researchers have highlighted the importance of aligning NFPI to strategy and securing organisational objectives. However, there has been relatively little attention paid to how individual managers use, interpret, create and work with NFPI within organisational settings.
LanguageEnglish
Title of host publicationPapers from the 11th A-CSEAR Conference
Subtitle of host publicationpeople and place
Place of PublicationWollongong, NSW
PublisherUniversity of Wollongong, Research Online
Pages1-33
Number of pages33
Publication statusPublished - 2012
EventAustralasian Centre on Social and Environmental Accounting Research Conference (11th : 2012) - Wollongong, NSW
Duration: 2 Dec 20124 Dec 2012

Conference

ConferenceAustralasian Centre on Social and Environmental Accounting Research Conference (11th : 2012)
CityWollongong, NSW
Period2/12/124/12/12

Fingerprint

Financial performance
Managers
Non-financial information
Design methodology
Performance measurement system

Keywords

  • (ac)counting
  • financial accounting
  • management accounting
  • non-financial performance information
  • intellectual capital
  • social and environmental accounting

Cite this

Murthy, V., & Guthrie, J. (2012). (Ac)counting in organisations: managers and non-financial information. In Papers from the 11th A-CSEAR Conference: people and place (pp. 1-33). Wollongong, NSW: University of Wollongong, Research Online.
Murthy, Vijaya ; Guthrie, James. / (Ac)counting in organisations : managers and non-financial information. Papers from the 11th A-CSEAR Conference: people and place. Wollongong, NSW : University of Wollongong, Research Online, 2012. pp. 1-33
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Murthy, V & Guthrie, J 2012, (Ac)counting in organisations: managers and non-financial information. in Papers from the 11th A-CSEAR Conference: people and place. University of Wollongong, Research Online, Wollongong, NSW, pp. 1-33, Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012), Wollongong, NSW, 2/12/12.

(Ac)counting in organisations : managers and non-financial information. / Murthy, Vijaya; Guthrie, James.

Papers from the 11th A-CSEAR Conference: people and place. Wollongong, NSW : University of Wollongong, Research Online, 2012. p. 1-33.

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionResearch

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AB - Purpose The purpose of this paper is to make sense of the tensions and contradictions between different perspectives (i.e., the functional and in-action) of the meaning and use of Non- Financial Performance Information (NFPI). Design/methodology/approach This paper draws on the previous literature to explore the issue of (Ac)counting based performance measurement systems and the understandings and practices in the concept NFPI. Findings The tensions and contradictions in NFPI can be understood in terms of the ‘collision’ between functional and in-action perspectives. The literature to date has been relatively silent on the importance of how managers use and contribute to NFPI. Many researchers have highlighted the importance of aligning NFPI to strategy and securing organisational objectives. However, there has been relatively little attention paid to how individual managers use, interpret, create and work with NFPI within organisational settings.

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Murthy V, Guthrie J. (Ac)counting in organisations: managers and non-financial information. In Papers from the 11th A-CSEAR Conference: people and place. Wollongong, NSW: University of Wollongong, Research Online. 2012. p. 1-33