Critical Management Research in Eastern Europe: Managing the Transition

By Mihaela Kelemen; Monika Kostera | Go to book overview

7
Powerful Accounts: Identities,
Principals and Agents
Karin Svedberg Nilsson

The analysis of a cross-border acquisition in the former German Democratic Republic supports the notion that accounting practices have constitutive as well as regulatory powers. In this case, project accounting was instrumental in promoting company reform. It helped increase the powers of the acquirer over the acquiree. It also affected internal power relationships, and furthered a transformation of individual and organizational identities.

This chapter looks into the powers of accounting in organizational settings. It describes some of the ways in which new accounting practices affected the power relationships between two organizations, thereby furthering organizational reconstruction. The empirical basis of the chapter is a study of a cross-border acquisition in the former German Democratic Republic. In this case, a Swedish construction ‘combine’ introduced decentralized and project-based accounting in an acquired German firm as part of an overall reform programme aiming to increase competitiveness and identification with the acquirer.

One conclusion is that the new accounting practices affected organizational boundaries in the German firm. It facilitated change in internal power-relationships and lead to the transformation of individual and organizational identities. Another conclusion is that that project accounting helped establish a principal-agent relationship between the acquirer and the acquiree, that is, a relationship where organizational members considered it natural for the German firm to be governed by the Swedish one.

As the cross-border acquisition theme implies, the chapter can also be read as tale of an encounter between the ‘East’ and the ‘West’. Here, the East/West divide is used mainly as a signifier denoting differences

-128-

Notes for this page

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this book

This book has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this book

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this page

Cited page

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited page

Bookmark this page
Critical Management Research in Eastern Europe: Managing the Transition
Table of contents

Table of contents

Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this book

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Full screen
/ 270

matching results for page

Cited passage

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited passage

Thanks for trying Questia!

Please continue trying out our research tools, but please note, full functionality is available only to our active members.

Your work will be lost once you leave this Web page.

For full access in an ad-free environment, sign up now for a FREE, 1-day trial.

Already a member? Log in now.