Abstract
Neo-classical economics does not of itself provide an adequate explanation of current management accounting practice and research. Ideas from several other disciplines have been used in an attempt to facilitate a more complete understanding of management accounting. There now exists a multiplicity of ‘ways of seeing’ management accounting which adds richness to the literature. This paper first describes a number of the current theoretical-paradigmatic approaches, and then offers a typology for understanding them. It is suggested that each of these schools has different insights to offer the study of management accounting and that attempts to privilege one school over another should be avoided. Management accounting is seen as fulfilling a multiplicity of purposes which can only be understood by analysing the actions of the management accounting actors involved.
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