Ahrens and Chapman (2007)

Ahrens and Chapman (2007) "Management Accounting as Practice"

This is another paper that I found to be very useful for my research as it highlights the "distinctive practice theory approach to considering the role of management accounting in the constitution of organizations" (Ahrens and Chapman, 2007, pg. 1).  I really enjoy the way that Ahrens and Chapman write in such a smooth, fluid way, which is indispensable for good qualitative research.  For example, in this work the researchers state that by "situating the interrelationships between technical and interpretive accounting processes in the wider field of organisational practices we elaborate the ways in which management control systems as structures of intentionality both shape and are shaped by shared norms and understandings" (Ahrens and Chapman, 2007, pg. 1).

According to Ahrens and Chapman (2007, pg. 2) "accounting cannot be understood simply with reference to its supposed functional properties because it is implicated in the shaping of its own context".  Both contemporary and historical studies have brought insight into the diverse ways in which accounting has been and is being implicated in a wide variety of activities and social arrangements.  This paper draws a link between technical and interpretive aspects of accounting by demonstrating how the "cumulative effect of such interpretive studies of accounting has been to establish the flexibility and variability of accounting" (Ahrens and Chapman, 2007, pg. 2).  In other words, studying accounting from an interpretive perspective provides another layer of studies that could not be obtained from technical (positivist) accounting studies. 

In their papers, Ahrens and Chapman make numerous references to leading scholars in their field, such as Hopwood and Chua, among many others.  

Interpretive studies may require the use of a practice theory that may not play such a crucial role in more positivist/functional accounting studies - "practice theory seeks to delve into the details of the functioning of subsystems.  Practices are about the specific relationships forged between understandings and traditions of social groups and their aspirations and pressing problems" (Ahrens and Chapman, 2007, pg. 3).  This paper draws on practice theory in an attempt to fill the various gaps in our understanding of management accounting as practice.  Where practice theorists have been concerned to reflect on the ways in which action relates to aspects of context.  In particular, it is this context, perception that drives behaviour (even if inaccurate), interpretations and shared meanings that may hold the key to explaining the success or failure of a particular accounting system, or the emergence and enactment of MCS.  

Various theories of studies are discussed that give rise to various specific notions of practice including studies of governmentality, disciplinary powers, critical accounting, social theories such as actor network theory.  

Management control as practice aims to understand a much wider and more complex field of organising practices.  Ahrens and Chapman (2007, pg. 23) make an interesting point that "theoretical accounting concepts cannot be used by practitioners as 'means' to pursue their 'ends' because means and ends are constructed simultaneously in practice".  It seems that practice theory shows a very dynamic and versatile side to accounting as "for practice theorists social order is real in the sense that activities belong to practices and that practices and arrangements can be identified as sustaining or changing one another" Ahrens and Chapman (2007, pg. 23).   

Interestingly, although practice theory does not ignore conflict it does not cast it in terms of control and resistance.  Instead, "practice theory emphasises the role of actors in drawing upon the rules, procedures, ideals, targets, etc, of management control practice because interest and conflict are not given" Ahrens and Chapman (2007, pg. 24).  Their practice perspective underscores the ways that actors' motivations come to be constructed through their daily effort as individuals engage with each other and interact with MCS.  

The major contribution of practice theory is to provide a language for expressing practical activity in context and recognising the constitution of context through action.  Their final concluding comments shows the potential for other accounting studies to provide timely contributions to the stock of knowledge - "rather than take the much observed fluidity and unpredictability of management accounting and control in practice as a sign of the feebleness of accounting theory we should adjust our notion of theory such that it becomes more suitable for the study of practice" (Ahrens and Chapman, 2007, pg. 24).  Everything happens for a reason and it is important to understand WHY.  This is the VALUE and CONTRIBUTION of qualitative research.