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When calculative pr...
When calculative practices are no more : On the de-accountingization of the operational level of a public sector agency
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- Holmgren Caicedo, Mikael, 1971- (author)
- Stockholms universitet,Redovisning
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- Höglund, Linda, 1972- (author)
- Mälardalens högskola,Industriell ekonomi och organisation,Mälardalen University, Sweden
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- Mårtensson Hansson, Maria, Professor, 1970- (author)
- Stockholms universitet,Linnéuniversitetet,Institutionen för ekonomistyrning och logistik (ELO),Stockholm University, Sweden,Linnaeus Univ, Sch Business & Econ, Vaxjo, Sweden.;Stockholm Univ, Stockholm Ctr Org Res SCORE, Stockholm, Sweden.,Stockholms centrum för forskning om offentlig sektor (SCORE),Linnaeus University, Sweden
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(creator_code:org_t)
- 2019-07
- 2019
- English.
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In: Financial Accountability and Management. - : John Wiley & Sons. - 0267-4424 .- 1468-0408. ; 35:4, s. 373-389
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Abstract
Subject headings
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- This study reports on an attempt to remove management accounting's calculative practices at the operational level of a Swedish Public Agency. Using a Habermasian perspective, the study shows how the agency has attempted to replace the previous accounting practice, which involved target setting, performance management and measurement with a new leadership philosophy, and accounting practices that aim at generalizing the individual's private interest toward organizational interests. The result is interpreted as an attempt to make the individual responsible for the welfare of the collective in which, in its absence, the kind of validity that accounting's calculative practices enable is very much present as a longing to soothe the anxiety and uncertainty brought about by the responsibility to lead oneself.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Keyword
- accountingization
- calculative practices
- colonization thesis
- Habermas
- NPM
- Economy
- Ekonomi
- företagsekonomi
Publication and Content Type
- ref (subject category)
- art (subject category)
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