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Continuity and Discontinuity in Accounting Technology in Danish State Institutions
Author(s) -
Mouritsen Jan,
Bekke Anni
Publication year - 1997
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00032
Subject(s) - accounting , productivity , danish , unit (ring theory) , business , management accounting , state (computer science) , core (optical fiber) , set (abstract data type) , corporate governance , economics , industrial organization , finance , macroeconomics , computer science , telecommunications , linguistics , philosophy , mathematics education , mathematics , algorithm , programming language
The development of accounting technology in the Danish state sector is characterised by episodes of disruption and the longevity of certain principles that define accounting's accountability as involved in producing the state as a unit, as providing a continuous concern for productivity, and as providing the means by which a parliamentary democracy may work. The episodes of disruption may often repair on this trinity of issues. The recent transformations are radical as they introduce a new form of management via individualised ‘accounting‐cultured’ institutions and managers. They do so via a heightened emphasis on a core technology already in place supplemented by a new mode of output orientation rather than input orientation via a Company Accounts . In addition to reporting on spending, this set of accounts introduced a series of non‐financial measures such as productivity, quality, and customer satisfaction.