Abstract
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.
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© 2002 Palgrave Macmillan, a division of Macmillan Publishers Limited
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Nilsson, K.S. (2002). Powerful Accounts: Identities, Principals and Agents. In: Kelemen, M., Kostera, M. (eds) Critical Management Research in Eastern Europe. Studies in Economic Transition. Palgrave Macmillan, London. https://doi.org/10.1057/9781403914361_7
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DOI: https://doi.org/10.1057/9781403914361_7
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-43116-8
Online ISBN: 978-1-4039-1436-1
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