The productive and symbolic functions of internal control in the Chinese hotel industry

aut.conference.typeOral Presentation - Paper Presentation
aut.researcherHooper, Keith Charles
dc.contributor.authorWang, J
dc.contributor.authorHooper, K
dc.contributor.authorSinclair, RMS
dc.date.accessioned2014-01-16T23:54:26Z
dc.date.accessioned2014-01-28T20:18:17Z
dc.date.available2014-01-16T23:54:26Z
dc.date.available2014-01-28T20:18:17Z
dc.date.copyright2013-11-29
dc.date.issued2013-11-29
dc.description.abstractThe paper considers how mechanisms of internal control drawn from accounting concepts serve the “productive” and “symbolic” functions identified by Foucault (Foucault, 1980, p. 161) that are employed to control staff by hotel management. The approach is ethnographic, drawing on the experiences of the author who worked for several years in various Chinese hotels. The findings of the paper show the controls used to measure the productive and symbolic functions of staff performance. However, the symbolic function is of the increasing importance in the hotel industry and requires that staff become, in Foucauldian terms, efficient disciplined bodies.
dc.identifier.citationAuckland Regional Accounting Conference held at Unitec, Auckland, New Zealand, 2013-11-29 to 2013-11-29
dc.identifier.urihttps://hdl.handle.net/10292/6601
dc.publisherThe Department of Accounting and Finance, Unitec Institute of Technology
dc.relation.replaceshttp://hdl.handle.net/10292/6496
dc.relation.replaces10292/6496
dc.relation.urihttp://www.unitec.ac.nz/toolbox_items/ARA2013_programme.pdf
dc.rightsNOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).
dc.rights.accessrightsOpenAccess
dc.titleThe productive and symbolic functions of internal control in the Chinese hotel industry
dc.typeConference Contribution
pubs.elements-id159670
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/Business & Law/NZWRI - NZ Work Research Institute
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