Simon Lilley

Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK

This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. The paper also analyses accounts given by UK managers of the ways in which changes in accounting are being managed. Two specific issues relating to accounting change are examined: (1) the impact of new information technology on accounting change, and (2) the competition between accounting and alternative bodies of expertise as mechanisms for change. In studying accounting in the context of wider organizational change, the paper focuses on a number of distinct, yet related, themes: (1) management accounting’s power to reinvent itself; (2) the interface between management accounting practices and employee empowerment (as one example of ‘new’ management practices); and, (3) contradictions in using management accounting calculi to facilitate the ‘new’ organization.

Stuck in the Middle with You

This paper examines similarities between the worlds of managers and critical management researchers. It attempts to illustrate the practices of division in which both sets of actors are engaged. Through a comparison of the contexts of managerial and critical managerial action, coupled with the use of Burkes (1969) notion of the scapegoat, the paper suggests that battles between academic disciplines and across the academy/practice divide may be more productively recognized as essential resources for identity work and self care. The paper concludes with a brief consideration of the value of the approach suggested.