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The relationship between accounting and spatial practices in the factory

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  • Carmona, Salvador
  • Ezzamel, Mahmoud
  • Gutierrez, Fernando

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  • Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
  • Handle: RePEc:eee:aosoci:v:27:y:2002:i:3:p:239-274
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    References listed on IDEAS

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    1. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    4. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
    5. Ezzamel, Mahmoud & Bourn, Michael, 1990. "The roles of accounting information systems in an organization experiencing financial crisis," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 399-424.
    6. Miller, Peter & O'Leary, Ted, 1994. "Accounting, "economic citizenship" and the spatial reordering of manufacture," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 15-43, January.
    7. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    8. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
    9. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
    10. 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.
    11. Bougen, Philip D., 1989. "The emergence, roles and consequences of an accounting--industrial relations interaction," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 203-234, April.
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    Cited by:

    1. Brivot, Marion & Gendron, Yves, 2011. "Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 135-155, April.
    2. Carmona, Salvador & Ezzamel, Mahmoud, 2016. "Accounting and lived experience in the gendered workplace," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 1-8.
    3. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    4. 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.
    5. Ezzamel, Mahmoud, 2009. "Order and accounting as a performative ritual: Evidence from ancient Egypt," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 348-380, April.
    6. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 25(2), pages 328-369, February.
    7. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    8. Salvador Carmona, 2003. "Cost Accounting in Early Regulated Markets: The Case of the Royal Soap Factory of Seville, 1525-1692," Working Papers Economia wp03-16, Instituto de Empresa, Area of Economic Environment.
    9. Massimo Sargiacomo, 2009. "Michel Foucault, Discipline and Punish: The Birth of the Prison," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 269-280, August.
    10. Fernando Gutiérrez Hidalgo, 2007. "Organización y trámite de la censura de cuentas de ultramar según la documentación conservada en la sección Tribunal de Cuentas del Archivo General de Indias (1851-1893)," Working Papers 07.05, Universidad Pablo de Olavide, Department of Business Administration.
    11. 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.
    12. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2004. "Accounting and management-labour relations: the politics of production in the 'factory with a problem'," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 269-302.
    13. Bryer, Alice Rose, 2011. "Accounting as learnt social practice: The case of the empresas recuperadas in Argentina," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 478-493.
    14. Katarzyna Kosmala & John Francis McKernan, 2011. "From care of the self to care for the other: neglected aspects of Foucault's late work," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 377-402, March.
    15. Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010. "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, December.
    16. Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2009. "Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 319-350, March.
    17. Minchella, Delphine, 2015. "Le rôle de la spatialité dans la mise en place du New Model Worker : du projet Valmy aux tours de la Défense de la Société Générale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15233 edited by Perret, Véronique.
    18. Salvador Carmona & Luca Zan, 2002. "Special Section: Mapping variety in the history of accounting and management practices," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 291-304.
    19. Ezzamel, Mahmoud & Lilley, Simon & Willmott, Hugh, 2004. "Accounting representation and the road to commercial salvation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 783-813, November.
    20. Eva Carmona & Donato Gomez, 2002. "Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 231-251.
    21. Salvador Carmona & Mahmoud Ezzamel, 2007. "Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(1), pages 177-209, January.
    22. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

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