From quasars to bus stops and numbers – how a time-network is used and organised within accounting practice

This file is part of IDEAS, which uses RePEc data

From quasars to bus stops and numbers – how a time-network is used and organised within accounting practice

Author Info

Frandsen, Ann-Christine () (Department of Business Administration, School of Economics and Commercial Law, Göteborg University)

Additional information is available for the following registered author(s):

Ann-Christine Frandsen PhD

Abstract

This paper starts out with a study of accounting practices in a Public Transport Organisation. A performative perspective has generated some interesting findings and leads on to some points that can be made.

I have followed how activities in the organization have been translated and distributed with the help of actors and technologies. I can show that accounting practices are intertwined with the construction of time and place. The construction of time seems to be quite central, more so than a first glance reveals. It is a process that not only has importance for this organization, but also for many other parts of the world where human beings conduct activities.

Accounting practices are intertwined with the construction of time. Time construction is an essential process that creates its own network, which not only supports accounting practice but also re-creates itself. Accounting practice, in turn, rides on the time construction network, gliding into every part of our lives. Mostly, this takes place with little or no reflection.

This paper shows how non-innocent this taken-for-granted time construction is. In order to make it visible, it is necessary to go outside the organisation – and to take a plunge into the network, as it were.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

Publisher Info
Paper provided by Göteborg University, Department of Business Administration in its series FE rapport with number 2002-390.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 29 pages
Date of creation: 26 Jun 2002
Date of revision:
Handle: RePEc:hhb:gunwba:2002_390

Contact details of provider:
Postal: Dept of Business Adminstration, School of Business, Economics and Law, Göteborg University, Box 610, SE 405 30 Göteborg, Sweden
Web page: http://www.handels.gu.se/fek/
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Jens Anmark).

This paper has been announced in the following NEP Reports:

NEP-ALL-2002-07-04 (All new papers)

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

Boland, Richard Jr., 1993. "Accounting and the interpretive act," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 125-146, April. [Downloadable!] (restricted)

Full references

Statistics
Access and download statistics

Did you know? All the bibliographic data shown here has been contributed by volunteers, thereby helping to keep this service free.

This page was last updated on 2010-1-4.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.