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Accounting numbers as "inscription": Action at a distance and the development of accounting

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  • Robson, Keith
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-45W4J8D-6R/2/f49a5c835652fb0096a29453520e2b9e
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 17 (1992)
    Issue (Month): 7 (October)
    Pages: 685-708

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    Handle: RePEc:eee:aosoci:v:17:y:1992:i:7:p:685-708

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    Web page: http://www.elsevier.com/locate/aos

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    Cited by:
    1. Mark Christensen & Peter Skærbæk, 2007. "Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(1), pages 101-132, January.
    2. Sue Llewellyn & Markus J. Milne, 2007. "Accounting as codified discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(6), pages 805-824, October.
    3. Andrea Whittle & Frank Mueller, 2010. "Strategy, enrolment and accounting: the politics of strategic ideas," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(5), pages 626-646, June.
    4. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.
    5. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    6. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    7. Suresh Cuganesan, 2008. "Calculating customer intimacy: accounting numbers in a sales and marketing department," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(1), pages 78-103, January.
    8. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    9. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
    10. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    11. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 978-999, October.
    12. Yuri Biondi & Stéphanie Chatelain-Ponroy & Samuel Sponem, 2008. "De la quantification comptable et financière dans le secteur public : promesses et usages de la gestion par les résultats," Post-Print halshs-00437509, HAL.
    13. Llewellyn, Sue & Northcott, Deryl, 2005. "The average hospital," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 555-583, August.
    14. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    15. Mostafa Jazayeri & Danture Wickramsinghe & Tharusha Gooneratne, 2011. "Convergence versus divergence of performance measurement systems: Lessons from spatial variations," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(3), pages 292-314, September.
    16. Levant, Yves & Alcouffe, Simon & Berland, Nicolas, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Economics Papers from University Paris Dauphine 123456789/1094, Paris Dauphine University.
    17. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
    18. Robert Ochoki Nyamori, 2009. "Construction and effects of markets in a local authority in New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(7), pages 1055-1086, September.

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