Accountancy in the midst of a surplus-value-adding inter-functional development process

Journal of Economic and Financial Sciences

 
 
Field Value
 
Title Accountancy in the midst of a surplus-value-adding inter-functional development process
 
Creator Hookana, Heli
 
Subject cross-functional interfaces; accountancy profession; public financial management; knowledge management; rescue services; inter-municipal cooperation
Description This article builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalising ever more capabilities and responsibilities, thereby reflecting a partnership role in professions related to basic operations. The study investigates the organisational interfaces of the accountancy profession vis-à-vis other professions during the change process. The findings identify some possible factors contributing to the traditional way of producing and utilising accounting information, and suggest some possible measures to be used as key facilitators in starting a change process aimed at securing an enlarged, more customer-oriented and highly interactive role for accountancy. The contribution of the study lies in increasing our understanding of surplus-value-producing inter-professional development processes. In addition, based on the case of rescue services the study provides a holistic view on accountancy knowledge management in public-sector services provided in inter-municipal cooperation.
 
Publisher AOSIS
 
Contributor
Date 2007-10-31
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion —
Format application/pdf
Identifier 10.4102/jef.v1i2.505
 
Source Journal of Economic and Financial Sciences; Vol 1, No 2 (2007); 185-204 2312-2803 1995-7076
 
Language eng
 
Relation
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:

https://jefjournal.org.za/index.php/jef/article/view/505/697
 
Rights Copyright (c) 2019 Heli Hookana https://creativecommons.org/licenses/by/4.0
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