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The margins of accounting

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  • Peter Miller
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    Abstract

    This paper calls for attention to the margins of accounting. It argues that such a focus helps us to understand the formation and transformation of accounting, its permeability to other bodies of expertise, and how accounting has been made up out of ideas and practices drawn from elsewhere. Accounting, it is argued, is an assemblage of calculative practices and rationales that were invented in other contexts and for other purposes. To draw attention to the margins of accounting is to emphasize the fluid and mobile nature of accounting. Practices that are now regarded as central to accounting will have been at the margins previously, and practices that are at the margins today may be at the core of accounting in the future. The notion of costs for decision-making, discounting techniques for investment appraisal, and cost accounting as a way of governing the factory, provide the illustrative material.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 7 (1998)
    Issue (Month): 4 ()
    Pages: 605-621

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    Handle: RePEc:taf:euract:v:7:y:1998:i:4:p:605-621

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    Web page: http://www.tandfonline.com/REAR20

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    References

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    1. Miller, Peter & O'Leary, Ted, 1993. "Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 187-206, April.
    2. Hopwood,Anthony G. & Miller,Peter (ed.), 1994. "Accounting as Social and Institutional Practice," Cambridge Books, Cambridge University Press, number 9780521469654, April.
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    Citations

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    Cited by:
    1. 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.
    2. Brian West & Garry D. Carnegie, 2010. "Accounting's chaotic margins: Financial reporting of the library collections of Australia's public universities, 2002-2006," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(2), pages 201-228, February.
    3. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    4. 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.
    5. Walker, Stephen P., 2008. "Accounting, paper shadows and the stigmatised poor," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 453-487.
    6. Bhimani, Alnoor, 2003. "A study of the emergence of management accounting system ethos and its influence on perceived system success," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 523-548, August.
    7. Jeacle, Ingrid, 2003. "Accounting and the construction of the standard body," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 357-377, May.
    8. Vaivio, J., 2006. "The accounting of "The Meeting": Examining calculability within a "Fluid" local space," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 735-762, November.
    9. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    10. Jordan, Silvia & Messner, Martin, 2012. "Enabling control and the problem of incomplete performance indicators," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 544-564.
    11. Roberts, John & Jones, Megan, 2009. "Accounting for self interest in the credit crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 856-867, August.
    12. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.

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