SwePub - sökning: L773:1045 2354 OR L773:1095 99...

Numrering	Referens	Omslagsbild	Hitta
1.	Almquist, Roland, et al. (författare) Public sector governance and accountability 2013 Ingår i: Critical Perspectives on Accounting. - 1045-2354 .- 1095-9955. ; 24:7–8, s. 479-487 Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
2.	Almqvist, Roland, et al. (författare) Public sector governance and accountability 2013 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 24:7-8, s. 479-487 Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
3.	Alvehus, Johan, 1973-, et al. (författare) Financialization as a strategy of workplace control in professional service firms 2012 Ingår i: Critical Perspectives on Accounting. - 1045-2354 .- 1095-9955. ; 23, s. 497-510 Tidskriftsartikel (refereegranskat)abstract Recently, there has been an increased focus on finance as a form of control in corporations. In this paper, we explore financialization as an employee control strategy in a Big Four accountancy firm, and more specifically how it affects the everyday lives of the professionals within the firm. We found financialization involved attempts to transform employees working lives into an investment activity where work was experienced as ‘billable hours’ that are ‘invested’ in the hope of a high future pay-off. Employees sought to increase the value of their investment by skilful manipulation. If wisely managed, this investment could yield significant benefits in the future. We argue that financialization involves active employee participation and is a way of binding other forms of control together.
4.	Alvehus, Johan, et al. (författare) Financialization as a strategy of workplace control in professional service firms 2012 Ingår i: Critical Perspectives on Accounting. - : Academic Press Inc.. - 1045-2354 .- 1095-9955. ; 23:497-510 Tidskriftsartikel (refereegranskat)abstract Recently, there has been an increased focus on finance as a form of control in corporations. In this paper, we explore financialization as an employee control strategy in a Big Four accountancy firm, and more specifically how it affects the everyday lives of the professionals within the firm. We found financialization involved attempts to transform employees work- ing lives into an investment activity where work was experienced as ‘billable hours’ that are ‘invested’ in the hope of a high future pay-off. Employees sought to increase the value of their investment by skilful manipulation. If wisely managed, this investment could yield significant benefits in the future. We argue that financialization involves active employee participation and is a way of binding other forms of control together.
5.	Argento, Daniela, et al. (författare) Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings? 2022 Ingår i: Critical Perspectives on Accounting. - : Academic Press Inc.. - 1045-2354 .- 1095-9955. Tidskriftsartikel (refereegranskat)abstract Researchers are faced with increasing pressure to publish in top international journals, particularly public sector accounting (PSA) researchers due to the relatively lower ranking of journals in their field. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members, and decisions for funding research are increasingly affected by journal rankings. This paper aims to unravel the impact of the growing importance of journal rankings on the identity of PSA researchers. Professional identity is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigation through interviews with senior researchers. The findings reveal how PSA researchers are coping with a context permeated by tensions between their original identity and an identity affected by a stronger reliance on scoring based on journal rankings. Our study shows in particular that PSA researchers tend to preserve their original identity of a committed PSA scholar and simultaneously move towards the “academic performer” identity by navigating the grey area between these extremes. There is no significant evidence for a fundamental identity shift towards an “academic performer” because researchers are primarily inspired by problems of public sector organizations or society at large. However, it remains to be seen if young scholars faced with publication targets that are too demanding and unrealistic shift their focus away from the original PSA researcher identity to an “academic performer” identity.
6.	Bay, Charlotta, 1973- (författare) Framing Financial Responsibility : An analysis of the limitations of accounting 2011 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 22:6, s. 593-607 Tidskriftsartikel (refereegranskat)abstract In organisations, accounting—understood broadly as calculative practices—is claimed to serve as a critical vehicle when introducing forms of individual financial responsibility. Whereas most prior accounting research has been preoccupied with asserting this claim, this paper opens an opportunity to examine the limitations of accounting as a technology of responsibilisation. It does so by moving the empirical focus beyond the borders of people’s work settings and into the private sphere of everyday life, investigating governmental efforts to turn high school students into financially responsible citizens. The analysis, informed by framing theory, reveals that the efficiency of accounting is conditioned by people’s calculative understanding. Hence, in situations where individuals are expected to lack this basic calculative competency, accounting is presumed to be inappropriate as a means of introducing financial responsibility. This has implications for re-considering how the relation between accounting and responsibility is constituted.
7.	Bay, Charlotta, 1973-, et al. (författare) Situating Financial Literacy 2016 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 25:1, s. 36-45 Tidskriftsartikel (refereegranskat)abstract This paper comments on the conceptualisation of financial literacy by investigating the way it is defined, problematised, and operationalised in efforts to overcome its perceived impediments. The backdrop of this study is the idea that the financial literacy movement goes hand in hand with the financialisation of society. By reporting from a study of practices of financial literacy, the aim is to problematise prior literature by disentangling the notion of financial literacy from the assumption of a singular capability that, when gained, automatically effects people’s financial practices. The paper draws on recent developments in literacy research, New Literacy Studies, and on its division between autonomous and ideological definitions of literacy. The empirical illustrations originate from efforts made to decrease financial illiteracy among Swedish adolescents and the demand for financial literacy in audit committees. Contrary to earlier studies, the paper demonstrates that financial literacy does not merely refer to an ostensive character that researchers may find lacking among marginalised actors in society. As such, financial literacy cannot be viewed as merely the ability to read and write finance and accounting. Instead, financial literacy is a concept that needs to be situated and studied in practice since what constitutes and applies to it varies with time and place.
8.	Beime, Kristina S., 1984-, et al. (författare) Theorizing the subjectivizing powers of market-based technologies : Looking beyond coercion and seduction 2024 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 99 Tidskriftsartikel (refereegranskat)abstract Existing theorizations on how the proliferation of market-based technologies within universities come to foster so-called academic performer subjectivities have mainly drawn attention to their coercive and seductive powers. However, while these theorizations help explain why researchers either unwillingly adapt to, or identify with and cherish, their neoliberal ideals, they are less useful to explain recent empirical results showing that many researchers willingly comply yet are very critical of the very same ideals. Drawing upon an interview study of Swedish researchers, we address this theoretical gap in the literature by analytically disentangling three important qualities of the technologies per se, in terms of them producing performance numbers characterized by Specificness, Ongoingness, and Emptiness (SOE). These three qualities do not only have the dual power to interchangeably provoke bitter and sweet feelings, but also to foster the adoption of an academic performer subjectivity. In fact, it is precisely by provoking bittersweet feelings that these qualities break the sharp edges of pure coercion and seduction, thereby fostering a type of low-affective, yet highly persuasive form of reasoning about pros and cons of market-based technologies, which make their neoliberal ideals seem acceptable and reasonable at the end of the day.
9.	Björklund Larsen, Lotta, 1960- (författare) ‘Common sense‘ at the Swedish Tax Agency. : Transactional boundaries separating taxable and tax-free income. 2015 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 31, s. 1-23 Tidskriftsartikel (refereegranskat)abstract How does a tax collecting agency distinguish between taxable and tax-free income when the law says that all that all exchanges having value, regardless of compensationmode, are seen to constitute income? ‘‘By using our common sense’’ proposed one of the Swedish Tax Agency’s legal experts. Common sense is here used as a frame for the boundary work that the Agency engage in-based on legislation, courtroom decisions, and praxis-while it pays attention to what Swedish taxpayers see as legitimate to tax. Six transactional boundaries are proposed that in different constellations distinguish the taxable trade from a helping hand. The analysis is based on an ethnography of publicly available documentation, rules, and regulations regarding income tax at the Agency’s website. An ethnographic approach to these documents that are available to all taxpayers represents an apprehension of, and empathy for, the analytical concerns of both Agency and taxpayers. These documents represent the Agency as a collective of voices with a diligent aim to convey the same message for all taxpayers.
10.	Butler, Nick (författare) Fantasies of strategy : Žižek, discourse and enjoyment 2018 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 53, s. 79-88 Tidskriftsartikel (refereegranskat)abstract This paper draws on the work of Lacanian philosopher Slavoj Žižek to explore the ideological fantasies of strategy. Specifically, the paper argues that the academic field of strategy-as-practice (SAP) quilts a set of organizational activities and practices around the master signifier of 'strategy'. This means that SAP theory circles around a void that its proponents seek to fill through an endless search for the objet petit a, the paradoxical object-cause of desire. The paper demonstrates this by showing how the SAP literature conceptualizes the practice of strategy in a circular and self-referential way, i.e. as an effect that respectively posits its own cause. The illusion is that the practice of strategy appears to be present from the very beginning in the SAP literature, when it has been constituted post factum. Ultimately, the paper seeks traverse the fantasy of strategy and reveal the surplus enjoyment at the heart of SAP theory. The paper concludes by exploring alternative ways of understanding the practice of strategy from the perspective of the transgressive 'act' (passage a l'acte).
11.	Carrington, Thomas, 1974- (författare) An analysis of the demands on a sufficient audit: Professional appearance is what counts! 2010 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 21:8, s. 669-682 Tidskriftsartikel (refereegranskat)abstract The aim of this paper is to analyze the demands on a sufficient audit. Previous research has suggested that the production of comfort is not only about producing an audit according to ‘the manual’ but that professional aspects such as the appearance of the auditor also are of importance. In practice the relationship between, and the relative importance of, process and professional aspects of an audit are however unclear. In this paper this question is probed by analyzing the demands on a sufficient audit by an actor that in its jurisdiction is an obligatory point of passage for the framing of a sufficient audit: the Swedish supervisory board of public accountants (SSBPA). The material that is investigated is the disciplinary cases published by the SSBPA. The image of a sufficient audit that materializes from this investigation is of an audit that meets the demands of professional appearance.
12.	Carter, Chris, et al. (författare) When science meets strategic realpolitik : The case of the Copenhagen UN climate change summit 2011 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 22:7, s. 682-697 Tidskriftsartikel (refereegranskat)
13.	Catasús, Bino, 1962- (författare) In search of accounting absence 2008 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 19:7, s. 1004-1019 Tidskriftsartikel (refereegranskat)abstract The backdrop of this paper is the social setting in which the growth of measurement is uncritically viewed as progress. The paper is a call for a critical view of such a naive position and to take an alternative route in the ever-continuing search for the qualities of accounting. This paper investigates the properties of accounting by conducting a study of the absence of accounts. The aim of this study is, therefore, to problematize accounting presence through a study of accounting absence. In the paper a framework for the study of absence is developed building on the distinction between accounting in principle (the ostensive dimension) and accounting in practice (the performative dimension). It is concluded that the absence of accounting can be understood either as the negative of presence (in principle) or as a delineation between accountability and responsibility (in practice).
14.	Collin, Sven-Olof Yrjö, et al. (författare) Explaining the choice of accounting standards in municipal corporations : Positive accounting theory and institutional theory as competitive or concurrent theories 2009 Ingår i: Critical Perspectives on Accounting. - Camden : Academic Press. - 1045-2354 .- 1095-9955. ; 20:2, s. 141-174 Tidskriftsartikel (refereegranskat)abstract Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.
15.	Englund, Hans, 1971-, et al. (författare) A structuration theory perspective on the interplay between strategy and accounting : Unpacking social continuity and transformation 2020 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 73, s. 1-15 Tidskriftsartikel (refereegranskat)abstract Anthony Giddens is generally considered one of the most prominent sociologists of moderntime. In this paper, we draw upon a micro-process case study to explore how his theory ofstructuration (ST) can be used to analyze the interplay between strategy and accounting inday-to-day-organizational life. In short, we find that strategizing and accounting shouldnot be viewed as two separate practices, but rather as two aspects ofoneand the samepractice, which form and feed each other in a recursive manner over time. Based on thesefindings, we also elaborate on how ST may be usefully applied to understand continuityand transformation of strategizing practices more generally. An overall conclusion is thatST not only provides a strong and consistent ontological framework for theorizing aboutthese practices, but also offers a rich conceptual toolbox which can be usefully appliedto better understand how and why structural continuity and change may coexist and inter-mingle in daily organizational life.
16.	Englund, Hans, et al. (författare) Agency and structure in management accounting research : reflections and extensions of Kilfoyle and Richardson 2011 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 22:6, s. 581-592 Tidskriftsartikel (refereegranskat)abstract This paper is a reaction to and extension of Kilfoyle and Richardson's (K&R) paper “Agency and structure in budgeting: thesis, antithesis and synthesis” [Critical Perspectives on Accounting, 2011;2:183–199] with the aim of contributing to the ongoing discussion about how to conceptualize agency and structure in management accounting research. More specifically, while we fully sympathize with K&R's overall conclusion that a duality perspective (as opposed to dualism) has the best potential to address the intriguing paradox of embedded agency, we also argue that some of their writings open up for multiple interpretations, of which some may be problematic if we want to dissolve the separation of agency and structure. As a reaction to this, we propose a number of specifications resulting in a duality perspective which is grounded in a ‘flat and local’ ontology. This perspective, in turn, forms the basis for the development of a general framework which identifies four principal origins of embedded agency, of which K&R mainly discuss one. In relation to K&R, our paper thus extends their line of argument by suggesting a number of interesting, yet largely unexplored avenues for future management accounting research.
17.	Englund, Hans, et al. (författare) Structuration theory and mediating concepts : Pitfalls and implications for management accounting research 2008 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 19:8, s. 1122-1134 Tidskriftsartikel (refereegranskat)abstract Giddens’ way of conceptualizing how structures work as both the medium for and outcome of human action – duality of structure –has been emphasized as a valuable point of departure when studying management accounting in its social context. However, we argue that in the literature there are different ways of using mediating concepts between social structure and action, whereby management accounting systems are conceptualized as both the medium for action, and human action as such. Using the often-cited article by Burns and Scapens [Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11(1):3–25] as an illustrative example, we discuss theoretical and methodological consequences of these different ways of conceptualizing management accounting. A main conclusion is that when management accounting is defined through concurrently referring to both ‘virtual’ structures that generate action and the situated doings of individuals, structure and action risk becoming conflated and there is a risk of drawing erroneous conclusions about structural change or stability. The paper closes with some methodological suggestions as to how these problems can be avoided. © 2007 Elsevier Ltd. All rights reserved.
18.	Englund, Hans, 1971-, et al. (författare) Structuration theory in accounting research : applications and applicability 2014 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 25:2, s. 162-180 Forskningsöversikt (refereegranskat)abstract Ever since Giddens’ structuration theory (ST) was introduced into the accounting literature some 25 years ago, it has strengthened its position as one of the major schools of thought used to explore accounting as organizational, social and political phenomena. The purpose of this study is to review how ST has been applied, and can be applied, in this sizeable literature. Overall, the review of some 65 published papers, suggests that not only has ST contributed to challenge the assumptions of ‘inherent and functional’ features of accounting systems per se characterizing mainstream research, but also to develop other alternative theoretical perspectives. However, our review also suggests several limitations. These include that the accounting community has not really worked as a collective to develop a structurationist understanding of accounting practices, and that most researchers remain largely uncritical to ST as a theory. We also find that accounting scholars have not yet developed a mutual understanding of how to interpret ST (i.e. there are conceptual unclarities and even inconsistencies), or how to apply ST methodologically in empirical research. Based on these limitations, and the identification of a number of ‘black spots’ in the literature, we suggest several directions for future scholarly effort.
19.	Forsberg, Per, 1972-, et al. (författare) For the sake of serving the broader community : sea piloting compared with auditing 2007 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 18:7, s. 781-804 Tidskriftsartikel (refereegranskat)abstract Discussions concerning ethics and the auditing profession tend to end up in two different standpoints: create stronger regulations or increase individual morals. In this article we will argue for a third standpoint that emphasizes the importance of belonging to a community, to a broader society.The problem, as we see it, has to do with the separation of the aims of the auditing profession from those of the broader community that it is intended to serve. This is the result of the development of global auditing companies and standard-setting bodies that use bureaucratic control, regulatory frameworks, fragmentation and a codification of knowledge. Applying limited notions of community or virtue ethics on collectives like professions is of little help here since it tends to create self-justificatory professions disconnected from the broader society [Neu D, T’aerien R. Remembering the past: ethics and the Canadian Chartered Accounting profession, 1911–1925. Critical Perspectives on Accounting 2000;11(2):193–212].In our argumentation for a wider mission on serving the broader community we use the concepts “occupational community” and “organization” [van Maanen J, Barley SR. Occupational communities: cultures and controls in organizations. Research in Organizational Behavior 1984;6:287–365] together with the term “for-the-sake-of”. Actions taken “for-the-sake-of” has a point or meaning that is wider than what is good for the individual or limited community. We compare the auditing profession with the traditional sea piloting profession in Sweden, which is characterized by a strong occupational community and members who strive to act “for-the-sake-of” serving the broader society by facilitating safe sea travel. We wind up by discussing the possibilities the state, market and community have in encouraging acts “for-the-sake-of” serving the broader community.
20.	Forsberg, Per, 1972- (författare) Symbols in wood as a means of reciprocity : Accounting and social cohesion in pluralistic economies 2023 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 96 Tidskriftsartikel (refereegranskat)abstract Neoliberalism rests on a fatalistic rhetoric about more perfect markets, individualistic calculus, and technologies for domination as crucial for the creation of financial value. This neglects any alternative ways of keeping people together, other than through markets, where the erosion of social cohesion is viewed as a natural effect of development. This neoliberal project has been holding accounting studies in a stranglehold, and there is a need for studies on how accounting can create social cohesion and make plural economies possible. This study’s exploration contributes to the theory of relational accounting practices by building a deeper understanding of accounting’s social function and the plurality of economies. Taking Graeber’s revision of Mauss as its starting point, it elaborates on how social relations are created through accounting practices that give rise to different reciprocities that involve morals together with autonomy and democracy, and it also examines when accounting may dissolve such social cohesion. Based on an illustrative case of pre-industrial farmers’ relational accounting practices in 18th- and 19th-century Sweden—consisting of notched wooden sticks used for balancing contributions and rights in the village—the study explains how accounting as a means of balanced reciprocity is important for social cohesion, having peacemaking functions, being important for democratic governance, teaching morality, and creating a sense of fairness. It emphasizes the relevance of Graeber’s revision of Mauss for a deeper understanding of relational accounting practices in certain contexts and as a way to combat the fatalism of neoliberalism.
21.	Goretzki, Lukas, et al. (författare) The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work 2023 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1095-9955 .- 1045-2354. ; 95 Tidskriftsartikel (refereegranskat)abstract How do accountants experience and respond to increasing productivity pressure and a corresponding measurement regime monitoring their work? Drawing on case research in an international technology company, our study problematizes that productivity measurement tends to build on the assumption that accountants perform primarily routinized and standardized tasks that are amenable to quantification. However, this assumption can contradict their business partner identity, which they perceive as entailing complex, varying, and strategically oriented tasks that are difficult to measure and evaluate in standardized units. We find that accountants’ realization of this ambiguity in productivity measurement can make them recognize the (potential) unwanted self that an unreflective subordination to those measures might give rise to. We further illustrate how, to protect their aspired identity against the entrenchment of such an unwanted self, accountants (subtly) resist productivity measures. We thus show how accountants resist the very technologies that otherwise form their tools of the trade and shape a crucial part of their occupational identity and status. Overall, by focusing on the ambivalent role of productivity measurement, this study contributes to our understanding of the organizational dynamics that make accountants’ business partner identity fragile. We demonstrate how productivity measures can produce a false sense of clarity and direction and an incomplete representation of an occupational identity, which also renders problematic the transparency and comparability that those measures produce. © 2022 The Author(s)
22.	Gottlieb, Uliana, et al. (författare) Accounting and accountability for farm animals : Conceptual limits and the possibilities of caring 2022 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 84 Tidskriftsartikel (refereegranskat)abstract This study explores dairy farmers’ accounts of farm animals in a context heavily influenced by the concept of farm animal welfare (FAW). We illustrate how external demands linked to FAW, performance concerns, and proximity to animals shape farmers’ formal and cognitive accounts of animals. We explain how different accounts underlie farmers’ accountability for animals. Using FAW as an example of a referent concept, we propose that accountability can be limited conceptually by its referent. This limit is not a matter of its (in)ability to account fully for all lived experiences. Rather, it is a matter of what one is or is not accountable for—such as the mortality rate but not culling—as well as assumptions regarding the referent—such as the nature of animal welfare and how it can be assessed and safeguarded. Even when it is conceptually bounded in this way, self-accountability has potential to alter farming practices by reflecting on caring about animals and on what this implies for oneself and the animals.
23.	Graaf, Johan, et al. (författare) The problematics of financialization – On the important (but neglected) horizontal axis of organizational action 2021 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; , s. 102339- Tidskriftsartikel (refereegranskat)abstract This study traces the financialization of the Swedish telecommunications company Ericsson from 1990 to 2000. Previous research has explained financialization in terms of the influence of actors (e.g., fund managers and financial analysts) and accounting technologies (e.g., increased use of stock options and financially oriented incentive systems) associated with what Hopwood (1983) labelled the vertical axis of organizational action. Our case, however, shows that the horizontal axis of organizational action (Ericsson's inter-firm relationship with the lead firm Vodafone) played a pivotal role. This horizontal axis is theorized by drawing on accounting literature relating to inter-firm relations and more general literature concerning two types of supplier adaptations in global value chains: first, the design and exchange of products; and second, production processes and organizational structure. Horizontal pressure from Vodafone compelled Ericsson to adapt its product design and development processes, which in turn created conditions for vertical pressures to accrete. We found that actors (an Ericsson supply chain manager and Vodafone's purchasing director) and accounting technologies (a global price list) informing the horizontal axis of organizational action played vital roles in supplier adaptations. Such actors and accounting technologies are viewed as ‘purely operational’ in prior work, but our findings suggest they initiated and sustained a financialization process with far-reaching and long-lasting effects within Ericsson. Indeed, both actors and accounting technologies which, at first glance, may seem to have little connection to financialization processes, played a central role through the constitution of a horizontal axis of organizational action.
24.	Gustafsson Nordin, Ingrid, 1983- (författare) Narratives of internal audit : The Sisyphean work of becoming "independent" 2022 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; , s. 102448-102448 Tidskriftsartikel (refereegranskat)
25.	Habersam, Michael, et al. (författare) Knowledge balance sheets in Austrian universities : The implementation, use, and re-shaping of measurement and management practices 2013 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 24:3-4, s. 319-337 Tidskriftsartikel (refereegranskat)abstract The aim of this paper is to contribute to the understanding of how a mandatory external (mostly) non-financial reporting process, labelled Knowledge Balance Sheets (KBS), is interpreted and used by different stakeholders in the Austrian university system. We are also interested in how the content and structure of the report transforms over time, how the possible link to the internal management control agenda is made, and how it reshapes organizational routines. The paper applies a critical approach where mostly non-financial, intellectual capital-related measurement, management, and reporting processes and structures are being questioned and discussed from different perspectives. This study is based on a qualitative case study approach where a number of semistructured interviews have been conducted in various Austrian universities at different management levels over a period of approximately one year. In addition, interviews have been held with other stakeholders of universities (e.g., representatives from the ministry) and with members of the working group dealing with the KBS at the supra-university level. An inductively oriented methodology was chosen to obtain a deeper understanding of the current (management) interpretation and use of the KBS, both externally and internally. This paper aims to investigate the practice of KBS in order to build new knowledge relating to both externally oriented reporting and internally oriented management control. The findings indicate that as a reporting-tool, the KBS is embedded in a broader framework of governance and accountability regarding public universities, and interlinks the following different reporting-formats: (1) the KBS itself, (2) the performance report, and (3) the financial statement of accounts. Rectors, deans, and management accountants have highlighted different parts of the framework as important and problematic. However, it is obvious that governing via externally oriented reports and rules of accountability also has relevance to internal management decision and control agendas. Furthermore, there is an on-going debate about measuring, benchmarking, and standardizing qualities within and between universities. Scientific professionals generally question the viability of only one standardized reporting format for scientific outcomes, while the administrative staff usually promotes the necessity of such a report – for example, with respect to benchmarking routines. By analysing the practices triggered by KBS reporting, we contribute to the discussion of how performance (measures and targets) can be represented, interpreted, and acted upon within public organizations in general and within public universities in particular.
26.	Holmgren Caicedo, Mikael, et al. (författare) Extensions and intensions of management control—The inclusion of health 2010 Ingår i: Critical Perspectives on Accounting. - London : Elsevier. - 1045-2354 .- 1095-9955. ; 21:8, s. 655-668 Tidskriftsartikel (refereegranskat)abstract Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.Many good intentions lie behind the idea of making health and ill-health a subject for management control and the expected results are very positive—lower sick-leave rates, reduction of costs and human suffering. Such intentions stand for an intension, i.e. the ideas, properties or state of affairs that are connoted by a word or symbol, in this case what can be connoted by the concept of management control of health, its conceptual position. An intension, however, is not given insofar as a word or concept may be associated to more than one. Thus we set out to interpret management control of health in terms of two conceptual positions, modernism and postmodernism, in order to bring forth two very different intensions of management control of health: one where the practice is seen as an investment with a purpose to visualize ill-health and increase efficiency by putting in place measures to increase employee health; the other where the practice is seen as a means to make the individual accountable in order to be able to intensify control and colonize leisure.
27.	Holmgren Caicedo, Mikael, 1971- (författare) Transparency III 2015 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 31, s. 91-91 Tidskriftsartikel (refereegranskat)
28.	Holmgren Caicedo, Mikael, 1971- (författare) Transparency redux 2014 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 25:8, s. 851-851 Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
29.	Munro, Iain, et al. (författare) Deleuze and the deterritorialization of strategy 2018 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 53, s. 69-78 Tidskriftsartikel (refereegranskat)abstract Mainstream ideas of strategy are aimed at gaining and maintaining power. In contrast, the work of Deleuze and Guattari is directed against the concentration of corporate and state power and capitalist forms of exploitation. Their writings provide us with valuable concepts for understanding the workings of strategy and exploring creative ways through which strategy can be re-evaluated and subverted. This paper develops three of Deleuze and Guattari’s main concepts for understanding the strategic movements within contemporary capitalism: i) nomadic strategy, ii) deterritorialization, and iii) the occupation of smooth space. It then uses these concepts to explain the rise of new strategies in the domains of the news media, the music industry and the Occupy movement, which attempt to subvert corporate forms of exploitation. This radically challenges existing processual notions of strategy that have an underlying conservative bias, as well as other popular conceptions of strategy like Porter’s management of “barriers to entry”.
30.	Mårtensson, Maria, 1970- (författare) Recounting Counting and Accounting : From Political Arithmetic to Measuring Intangibles and Back 2009 Ingår i: Critical Perspectives on Accounting. - : ELSEVIER. - 1045-2354 .- 1095-9955. ; 20:7, s. 835-846 Tidskriftsartikel (refereegranskat)abstract Humans have, for centuries, measured and quantified their world and themselves in various ways. This ‘quantifying impulse’ reached an early peak in Europe in the era of political arithmetic, from the late seventeenth through the eighteenth centuries. The overall purpose of this paper is to examine contemporary attempts to measure intangible qualities and to compare them to similar attempts from the political arithmetic era. The discussion is structured using three themes; the idea of balance, the search for correlations and the conception of human nature. The findings of the paper indicates that the era of political arithmetic is not so distant at it might seems.
31.	Pipan, Tatiana, et al. (författare) How to construct an actor-network: Management accounting from idea to practice 2010 Ingår i: Critical Perspectives on Accounting. - 1045-2354 .- 1095-9955. ; 21:3, s. 243-251 Tidskriftsartikel (refereegranskat)abstract This paper reports attempts to introduce management accounting in the Italian Ministry of Finance, in the Municipality of Genua and in the Province of Perugia. The report frames the developments as construction of actor-networks, where local translations of a general idea lead to local variations in practice. This framing reveals that the traditional account of implementation is too simple to grasp all the complexity of introducing new technologies and practices. The actor-network perspective shows also why there cannot exist a prescription for a successful implementation. In all cases under reviews, the actors tried to achieve the same results, mobilizing resources locally accessible to them. The results inevitably differed.
32.	Sundström, Andreas, 1983- (författare) AI in management control : Emergent forms, practices, and infrastructures 2024 Ingår i: Critical Perspectives on Accounting. - 1045-2354 .- 1095-9955. Tidskriftsartikel (refereegranskat)abstract This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the forms, practices, and infrastructures of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.
33.	Sundström, Andreas, 1983-, et al. (författare) Let the right one in : ‘Accounting proxemics’ in the design of performance indicators 2022 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 96 Tidskriftsartikel (refereegranskat)abstract The study introduces the notion of accounting proxemics to analyse the relationships between accounts, action, and distance. Earlier literature has emphasized that distance is a problem in accounting, relating not least to the issues of representational distance as well as the relationship between distance and control. While earlier research has convincingly shown that accounting and distance are interlinked, the ways in which various concerns with distance are addressed in practice have received less attention. In response, this paper develops the notion of accounting proxemics to analytically approach questions about how various concerns with distance are addressed in practice.Empirically, the paper recounts a narrative of how a board approached distance as a concern in its work with the design, communication, and consumption of accounts. The paper finds that the board mobilized accounting to process three concerns with distance: the long-distance, immediacy, and constitutive problems. The paper details the ways in which the board continuously ‘made up’ multiple users to simulate the ways in which the accounts may invoke possible problems of the long-distance, immediacy, or constitutive aspects of accounting representation. In effect, the design of reports is influenced by how ‘the other reader’ is imagined. This imagined ‘other’ reader is a central character who is invited into the discussion of how to achieve a comfortable distance, i.e., a distance that offers the possibility of (in)action.
34.	Sundström, Andreas, 1983- (författare) Transparency 2012 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 23:2, s. 175- Tidskriftsartikel (refereegranskat)
35.	Westerdahl, Stig, 1955- (författare) Yield and the city : Swedish public housing and the political significance of changed accounting practices 2021 Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 80 Tidskriftsartikel (refereegranskat)abstract This article discusses the role of accounting in the changes that the public housing sector in Sweden has undergone. Public housing has been the cornerstone of the welfare state, which perceived housing as a right for all. These housing policies have been challenged from the 1990s onwards, and new legislation introduced in 2011 forced the sector to further economise operations. Because observance of the new legislation supposedly relied on accounting practices, calculative practices became important. The yield metric, which originates in financial economics, became prominent due to its capacity to condense contradictory conditions and time into a single figure, thereby making assets comparable.A study comprising 44 interviews (46 interviewees) undertaken in 9 council-run public housing companies reveals the social impact of the introduced accounting practices. Results indicate that different understandings of the future can either (1) justify bringing residential holdings into a non-calculable sphere to secure political control or (2) result in counter calculations based on assumed future value increases on commercial investments. This vagueness of the notion of time influences the connection between accounting and governmentality and, ultimately, economisation processes since it opens up for political resistance and counter calculations
36.	Czarniawska, Barbara, 1948 (författare) Humiliation: A standard organizational product? 2008 Ingår i: Critical Perspectives on Accounting. - 1045-2354. ; 19:7, s. 1034-1053 Tidskriftsartikel (refereegranskat)abstract Humiliation is treated as a random event, an error in a modern organization. This paper claim is to the contrary—that humiliation, legitimate or not, is a standard organizational by-product, considered to be an unavoidable if regrettable effect of power. The paper presents examples of organizational humiliation and discusses it in the terms of a social act and of an emotion. Contrary to what might be expected, humiliation is not limited to personnel issues; budget and accounting procedures are also arenas permitting humiliation to be produced. The pervasiveness of the phenomenon is scrutinized, ending with a plea for non-instrumental approach to negative phenomena in organizations.
37.	Forsberg, Per, 1972, et al. (författare) For the sake of serving the broader community: Sea piloting compared with auditing 2006 Ingår i: (In Press): Critical Perspectives on Accounting. Elsevier.. - 1045-2354. Tidskriftsartikel (refereegranskat)abstract Discussions concerning ethics and the auditing profession tend to end up in two different standpoints: create stronger regulations or increase individual morals. In this article we will argue for a third standpoint that emphasizes the importance of belonging to a community, to a broader society. The problem, as we see it, has to do with the separation of the aims of the auditing profession from those of the broader community that it is intended to serve. This is the result of the development of global auditing companies and standard-setting bodies that use bureaucratic control, regulatory frameworks, fragmentation and a codification of knowledge. Applying limited notions of community or virtue ethics on collectives like professions is of little help here since it tends to create self-justificatory professions disconnected from the broader society [Neu D, Taerien R. Remembering the past: ethics and the Canadian Chartered Accounting profession, 19111925. Critical Perspectives on Accounting 2000;11(2):193212]. In our argumentation for a wider mission on serving the broader community we use the concepts occupational community and organization [van Maanen J, Barley SR. Occupational communities: cultures and controls in organizations. Research in Organizational Behavior 1984;6:287365] together with the term for-the-sake-of. Actions taken for-the-sake-of has a point or meaning that is wider than what is good for the individual or limited community. We compare the auditing profession with the traditional sea piloting profession in Sweden, which is characterized by a strong occupational community and members who strive to act for-the-sake-of serving the broader society by facilitating safe sea travel. We wind up by discussing the possibilities the state, market and community have in encouraging acts for-the-sake-of serving the broader community.
38.	Fried, Andrea (författare) Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization 2010 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354. ; 21, s. 118-133 Tidskriftsartikel (refereegranskat)abstract Authors have often suggested that expert systems for measuring and assessing intangible andtangibleresourcesfulﬁllstrategiclearningpurposes. This role requires further theoretical discussion and empirical investigation since strategic learning does not automatically result from the implementation of performance measurement systems (PMS). PMS can be used for internal or external control purposes in addition their development and usage can lead to strategic learning processes. Depending on how PMS are conceptualized they can be related to different modes of learning. Thus, this article links different types of PMS enactment with speciﬁc modes of learning. Strategic learning is thereby deﬁned as speciﬁc mode within the organizational learning approach by Bateson (1972) and Argyris and Schön (1978). Orlikowski’s work on technologies (2000) provides a framework for the different types of PMS enactment. A strategic learning process initiated by the development of PMS is illustrated through a case study in the software development industry.
39.	Hellström, Caroline, et al. (författare) Humour and Happiness in an NPM World : Do They Speak in Jest? 2016 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354. ; 37, s. 51-64 Tidskriftsartikel (refereegranskat)abstract This study examines perceptions of humour and happiness in a world where NPM ideas have a profound influence on many aspects of everyday living. The researchers interviewed comedians and their circle of co-workers at comedy festivals. Comedians seek to make us laugh, but this paper examines whether they have a serious message, too. This research reveals comedians as critical thinkers, as edge-workers who challenge convention with a particularly powerful critique of the primacy accorded to managerialism in public services and in contemporary society.
40.	Hopper, Trevor, et al. (författare) Globalisation, accounting and developing countries 2017 Ingår i: Critical Perspectives On Accounting. - : Elsevier. - 1045-2354. ; 43:SI, s. 125-148 Tidskriftsartikel (refereegranskat)abstract Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development. (C) 2016 Elsevier Ltd. All rights reserved.
41.	Jönsson, Sten, 1940 (författare) Designing the social software 2011 Ingår i: Critical Perspectives on Accounting. - 1045-2354. ; 22, s. 172-184 Tidskriftsartikel (refereegranskat)abstract In this article the organizing of discourse in management teams is illustrated by a close examination of a video recorded discussion of a strategic initiative inside an industrial network in crisis. The deliberation/decision treated here controlled significant parts of the successful action toward a major customer over the next 5 years. The purpose is to convey a sense of the complexity of the situation and how members collectively work out a project narrative that will guide action over the next few years. The extreme uncertainty of the situation requires members to construct a project narrative that will mobilize (action) bias and overcome hesitation. The situation is pre-rational in the sense that it is not calculable. Instead it is assumed that a more general conception of “virtuous action” is at play. Virtue ethics is referred to and some methodological aspects are discussed in conclusion.
42.	Kastberg, Gustaf (författare) Framing shared services Accounting, control and overflows 2014 Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354. ; 25:8, s. 743-756 Tidskriftsartikel (refereegranskat)abstract During the last decade there has been an increase in the use of horizontal organizational relationships (HORs) such as strategic alliances, shared services, and outsourcing. Studies accentuate the unstable, fragile nature of HORS and the importance of directing attention to how these arrangements are formed and how and why they change. The aim in this study is to explore control problems of HORs and to discuss how different problems are related to accounting and control initiatives. A theoretical framework with the core concepts of framing and overflow is used as a theoretical point of departure. The empirical study is a longitudinal case study of the organization of a shared service center. In this study, we observe the problems of risk and coordination often discussed in the literature. However, guided by our theoretical framework, we also observe how many problems were formative and related to the forming of actors, relations and products. This study adds to the literature by conceptualizing how accounting and control not only functioned as framing devices, but also became sources of overflows, causing destabilization. Following the conceptual framework, we observe how overflow was caused both through reconnecting what had previously been separated and through cutting off relations in the process of disentangling the HOR. (C) 2014 Elsevier Ltd. All rights reserved.
43.	Seidl, David, et al. (författare) A Luhmannian perspective on strategy: Strategy as paradox and meta-communication 2020 Ingår i: Critical Perspectives On Accounting. - : Elsevier. - 1045-2354. ; 73 Tidskriftsartikel (refereegranskat)abstract Niklas Luhmann’s theory of social systems is based on two revolutionary ideas: firstly, that the social world should be conceptualized as consisting of nothing but communications; and secondly, that communications are produced not by human beings but by the network of communications of which they are part. We discuss the insights that can be gained by applying this theory to the study of strategic management. We show that it leads to a reconceptualization of central issues concerning strategy process, strategy content, and strategy context. On this basis, we offer an outline of a framework for studying strategic management from a Luhmannian perspective. This new framework highlights the paradoxical nature of strategizing and conceptualizes strategic management as meta-communication in organizations.
44.	Wahlström, Gunnar, 1966 (författare) Worrying but accepting new measurements: the case of Swedish bankers and operational risk 2006 Ingår i: Critical perspectives on accounting. - 1045-2354. ; 17:4, s. 493-522 Tidskriftsartikel (refereegranskat)abstract This article examines the question of users’ acceptance of measures that they regard as problematic. The question is investigated in the context of the new capital accord issued by the Basel Committee. The Basel Committee has issued a new capital accord governing banks’ regulatory capital. Most countries around the world support the accord. In the new accord, operational risk is given particular emphasis and in this study the behavioural implications associated with operational risk are critically identified. The empirical evidence is grounded on a unique body of 23 unstructured interviews with senior managers from all (four) listed banks in Sweden. The interviewees raised serious concerns regarding the measurement of operational risk and their critique was of such magnitude that the future of the accord could be at stake. On the other hand, the interviewees identified several advantages with the new accord and it can be concluded that the interviewees supported the accord and its conception of operational risk. The question then arises as to why both the accord and the concept of operational risk are supported in spite of such serious criticism. Arguably, the Basel Committee uses persuasive methods of communication in the accord itself and in supporting documents that present the accord as both reliable and necessary. This manner of communication, which ignores potential criticisms, functions so as to silence possible alternatives.

Skapa referenser, mejla, bekava och länka

Länka till träfflistan

Träfflista för sökning "L773:1045 2354 OR L773:1095 9955 "

Avgränsa träffmängd

År