MKIRU Seminar - 14 February 2002
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Management of Knowledge and Innovation Research Unit presents a seminar by Dr David Crowther Reader in
Marketing and Finance,
Accountants and knowledge management: a study in deprofessionalisation?
The technology of accounting is predicated however upon the belief that accounting information acts as a repository of knowledge concerning the actions taken by an organisation, and the results of those actions, together with the plans for the future of the organisation, which reside in the budgetary planning of the organisation. The rationality of accounting, and the manipulations taken using its techniques, provide a mask of a single knowledge of the organisation residing in its accounting. Moreover this mask assumes the existence also of a single organisation which can be represented through this accounting. In this view of knowledge concerning the organisation and its accounting the technology inherent in any organisation makes the distribution and aggregation of that knowledge a simple process: knowledge is captured at its source through transaction recording, aggregated to provide a higher level view of that knowledge and distributed through the systems and their reporting without any change in the nature or validity of that knowledge. At the same time accountants become the keepers of that knowledge through their role in capturing it and through their role in manipulating and disseminating this knowledge. It is the purpose of this paper to question this view of accounting knowledge and the role of the accounting profession in the keeping of that knowledge. Thursday, 14 February 2002 E214/E214B (Presentation Area, 2nd Floor, Offices VIII) 15:00 for 15:30 - 17:00 Please confirm your attendance by calling Mina Panchal on Extn. 55987 or email m.panchal@open.ac.uk OUBS seminars are informal, generally reflecting work-in-progress. They are open to staff and students of all faculties, as well as to visitors. Mina
Panchal Back to MKIRU home page |