How to read an academic article - part 6

 

So let's recap. We've read the first paragraph of the Abstract. This had four sentences briefly stating what was the main theoretical argument of the article.

Then we read the first sentence of the second paragraph, in which the author refers to three organizations (ie 3 case studies). We quickly looked through the article to where the discussion of the case studies began, as indicated by a subheading (page 160). These were briefly introduced, so we discovered something about each organization. We then quickly scanned forward to find out where each case study was discussed. We didn't read much - just enough to get an overview.

Now we're back at the Abstract, at the second sentence of the second paragraph. As you can see, it's the final sentence of the Abstract.

The final sentence of the abstract begins:
"The results suggest ..."
Here the author is indicating that he is going to tell us something that goes beyond what the results demonstrate. That is, he is making a claim for a more general application of the argument presented. So what does he suggest? Well, notice the phrase 'as well as' about two-thirds of the way through the article. A two-parter again. First (the results suggest) the need for:
"a different orientation of the role that accounting and budgeting play in the control process".
Secondly (the results suggest) the need for:
"a broader concept of control itself."
Note here that we are not told in the sentence what the different orientation should be different from. It is implied, of course. That is, the role should be different from that which 'conventional managerial accounting theory suggests', the phrase that appeared in the second sentence of the abstract. Also note that the author talks of a 'broader concept of control':
'broader' than what?
Again, by implication, he means the concept of control as adopted by 'conventional managerial accounting theory'.

OK, from reading just the abstract, and looking in the article to find where certain items referred to in the abstract are discussed in more details, we are already able to put some 'flesh' on the 'skeleton' of the article:

 

Title: "Accounting, Budgeting and Control Systems in their Organizational Context: Theoretical and Empirical Perspectives
Author details: author is an academic at UCLA
Abstract
Introduction

Theoretical discussion
"the process of exercising control in an organization is significantly more complex than conventional managerial accounting theory suggests".

budgeting and even an accounting system cannot be viewed as a control system per se; rather, they must be seen as a part of a carefully designed total system of organizational control."

"If
the linkages between budgeting and an accounting measurement system and the other prerequisites of a control system are not adequate,
then
the system may not fulfil its intended functions."
Presentation and discussion of empirical findings
three case studies:
1) medium sized residential real estate company dealing with 'a traditional system for budgetary control'
2) small distributor of industrial abrasives, concerning the 'ability of an accounting system to function as part of the overall organizational control system'.
3) very large US financial institution: - attempt to introduce a zero- based budgeting system.
Conclusion
the need for:
"a different orientation of the role that accounting and budgeting play in the control process".
"a broader concept of control itself."
Bibliography

 

All this from just a short amount of work. Read the title and think about it. Read the Abstract and think about it. Quickly locate where key elements mentioned in the Abstract are situated in the article.

About 5 minutes work maximum. Yes, it's taken longer than that to go through the process on these webpages, but if you do it by yourself it's just a few minute's work to get a good understanding of what the article is about and how it is structured.

Now, and only now, is it appropriate to start to read the article in more depth. In fact, it may be worthwhile just pausing for a minute or two at this point. Take a sip of a drink; make some brief notes; congratulate yourself.

Then, when you are ready, go on to the next stage