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Accounting and Emotion:A Case Study of a Financial Institution

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  • Norio Sawabe
  • Kohji Yoshikawa
  • Kosuma Shinohara
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    Abstract

    This paper examines how accounting is implicated in strategizing practices at a financial institution. We investigate micro processes of strategizing in which proclaimed abstract concepts in the formally disclosed middle range plan are given concreted shape through everyday practices at local divisions, and examine the way in which accounting plays in the strategizing processes. In order to understand the relationships between strategy and accounting, we draw on a practice theory perspective (Ahrens & Chapman, 2007; Jorgensen & Messner, 2009 cf. Schatzki, 2005), which is helpful in picturing roles of accounting in micro processes of strategizing. In particular, this paper examines emotional aspects of accounting in everyday practices that give shape to the proclaimed strategic concepts in its middle range plan. This paper contributes to the existing literature on accounting and strategy by shedding lights on the way in which emotional aspects drive micro-processes of strategising and accounting.

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    File URL: http://www.econ.kyoto-u.ac.jp/projectcenter/Paper/e-09-008.pdf
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    Bibliographic Info

    Paper provided by Graduate School of Economics Project Center, Kyoto University in its series Discussion papers with number e-09-008.

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    Length: 30 pages
    Date of creation: Mar 2010
    Date of revision:
    Handle: RePEc:kue:dpaper:e-09-008

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    Related research

    Keywords: management accounting; strategizing; emotion; practice theory; middle range plan; micro-process;

    References

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    1. Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
    2. Paula Jarzabkowski, 2002. "Top Teams and Strategy in a UK University," Journal of Management Studies, Wiley Blackwell, Wiley Blackwell, vol. 39(3), pages 355-381, 05.
    3. Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 107-126.
    4. Mouritsen, Jan, 1999. "The flexible firm: strategies for a subcontractor's management control," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 31-55, January.
    5. Vaivio, Juhani, 1999. "Examining "The quantified customer"," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 689-715, November.
    6. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    7. Tomkins, Cyril & Groves, Roger, 1983. "The everyday accountant and researching his reality," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 361-374, October.
    8. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
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