Accounting, Management and Information Technologies
Just when you thought it safe to enter the water: Accountability, language games and multiple control technologies
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Let the right one in: ‘Accounting proxemics’ in the design of performance indicators
2023, Critical Perspectives on AccountingCitation Excerpt :In general, suggestions for mitigating the long-distance problem relate to arranging the properties of accounting so that the accounts are, for example, ‘true and fair’, ‘transparent’, ‘timely’, ‘relevant’, ‘strategically informed’, and ‘accessible’. Following this argument, accounting information can travel any spatial and temporal distance and bring a sense of visibility, enabling surveillance (Munro, 1993) and decision-making at a distance (Miller, 1991). Here, an established argument in social studies of accounting is that there are certain properties of accounting inscription (Robson, 1992) that make accounting a suitable response to problems of remote control.
Makeover accounting: Investigating the meaning-making practices of financial accounts
2018, Accounting, Organizations and SocietyFraming financial responsibility: An analysis of the limitations of accounting
2011, Critical Perspectives on AccountingCitation Excerpt :This paper does not oppose to such a claim but demonstrates that it is believed to serve as such only in so far as people see the relevance of accounting as supportive for making decisions. If not, accounting needs to be activated, or as Munro puts it “brought to life” (Munro, 1993: 256). This is to be done by taking a detour (Catasús, 2010), or perhaps a step back.
Enterprise resource planning systems, management control and the quest for integration
2005, Accounting, Organizations and SocietyAccountability, responsibility and organization
2003, Scandinavian Journal of ManagementBookkeeping, accounting, calculative practice: The sociological suspense of calculation
2003, Critical Perspectives on Accounting