The design of accounting systems : A general theory with an empirical study of the Church of England.

The primary focus of this study is with the design of accounting systems
in specific enterprise contexts: more specifically with the sequential
processes for describing the nature of such systems, prescribing how they
should look in the future and bringing such changes into being. Such concerns
are explored at both a general theoretical level and in terms of the detailed
design problems of the accounting systems in the Church of England.
The contents of this study can be seen to be divided into three major
parts. The first takes a critical look at the nature of accounting knowledge,
particularly financial and management accounting, paying particular attention
to it's methodological underpinnings. The conclusion, from this part, is that
this knowledge stock does not adequately deal with the sequential processes of
interest to this study primarily because of the dominant scientific and functionalist assumptions upon which such knowledge is based which are argued to be an
inappropriate foundation upon which to build to satisfy this problem focus.
The second part presents a case for, and describes the nature of, a methodological
approach based on Critical Theory as the basis for satisfying the sequential
concerns of this study. The third part applies this methodological approach in
the process of trying to both understand and change the accounting systems in
the Church of England.
The conclusion forthcoming from this study is that the approach based on
Critical Theory is a general 'theory' for the sequential concerns of this
study but not the only approach which could fulfil such a claim. However, what
does become apparent is that if the problem focus of this study is seen as
important for the accounting mission then major shifts in the dominant
methodology of accounting thought is necessary.