Accounting in the production and reproduction of culture

This paper explores through case study research of an Area of the National Coal Board (NCB) the role of an accounting system in producing and reproducing organisational culture. It seeks to illustrate how accounting systems are both influenced by, and influence, behaviour in organisations (Burchell et al., 1980; Hopwood, 1983; Roberts and Scapens, 1985; Cooper et al., 1981; Boland and Pondy, 1983).