TY  - JOUR
AB  - Purpose– The present paper aims to explore what type of information is useful for managers and employees in understanding the company and the requirements for particular jobs within the company.Design/methodology/approach– A longitudinal study was undertaken in a Swedish company. A number of narratives were collected with the help of asking for stories in the context of an interview, critical‐incident technique and recording of spontaneous storytelling.Findings– The finding in present paper is that narrative accounting is a new way of looking at management accounting. Narrative accounting consists of visualisations and narratives emanating from within an organisation.Research limitations/implications– The present paper explores an area were few studies have been conducted.Practical implications– The usefulness of present paper is that practitioners may understand that there is a need for complements to traditional accounting in the context competence creation.Originality/value– The research shows that narrative accounting is a new way of looking at management accounting.
VL  - 10
IS  - 1
SN  - 1401-338X
DO  - 10.1108/14013380610672666
UR  - https://doi.org/10.1108/14013380610672666
AU  - Bjurklo Margareta
PY  - 2006
Y1  - 2006/01/01
TI  - Narrative accounting for competence creation
T2  - Journal of Human Resource Costing & Accounting
PB  - Emerald Group Publishing Limited
SP  - 34
EP  - 47
Y2  - 2024/04/19
ER  -